Preheat oven to 425°F (220°C). Line a large rimmed baking sheet with parchment paper or foil, lightly spray or brush with oil, and set aside.
Cook ground beef in a large skillet over medium-high heat, breaking it apart, for 5-7 minutes until browned. Drain excess fat.
Reduce heat to medium. Add taco seasoning, water, and salsa to the beef. Stir and simmer for 2-3 minutes until thick and saucy. Remove from heat.
Wrap tortillas in a slightly damp paper towel and microwave for 20-30 seconds until warm and pliable. Keep covered until ready to use.
Working one at a time, brush or spray both sides of each tortilla with oil. Place them flat on the prepared baking sheet.
Spread 1 tablespoon of refried beans onto one half of each tortilla. Sprinkle 1-2 tablespoons of cheese over the beans. Top with 2-3 heaping tablespoons of seasoned beef. Fold in half.
Sprinkle the remaining cheese evenly over the tops of all folded tacos.
Bake on the middle rack at 425°F (220°C) for 8-10 minutes. Flip carefully with tongs and bake for another 7-10 minutes until both sides are golden and crispy.
Remove from oven, cool for 2-3 minutes, then serve with desired toppings like lettuce, tomatoes, sour cream, avocado, cilantro, lime, and hot sauce.