In a skillet over medium heat, brown the ground beef, breaking it up until it's fully cooked, about 5-7 minutes. Drain excess fat and stir in taco seasoning. Cook for an additional minute.

Heat the tortillas briefly in a microwave for 15-20 seconds or in a dry skillet on low for 1 minute on each side to make them pliable.

Lay a warm tortilla down, add beef filling and shredded cheese in the center, and roll tightly. Secure with a toothpick if necessary. Repeat until all tortillas are filled.

Preheat air fryer to 375°F (190°C). Arrange taquitos in a single layer, spray or brush lightly with oil. Air fry for 10-12 minutes, flipping halfway through, until golden and crispy.

Let taquitos cool slightly after air frying. Serve on a platter with toppings like guacamole, salsa, and sour cream.