Preheat the oven to 400 degrees.

Add olive oil to a medium sized saucepan and warm over medium heat. Add diced onion and saute for 2-3 minutes until soft.

Add the ground beef to the saucepan. Break beef up into small pieces as it cooks, mixing it well with the onion.

Once the beef is cooked through and no longer pink, add water and spices (chili powder, cumin, garlic powder, sea salt, black pepper). Stir well until the beef is evenly seasoned. Set aside.

Warm tortillas slightly so that they are nice and pliable (see note below).

Prepare a large baking sheet with parchment paper.

Assemble tacos: add a small amount of refried beans to one side of the tortilla. Spoon the ground beef on top of the beans, just enough to cover the beans. Sprinkle cheese on top of beef. (Be careful not to overfill these tacos. You want just enough to have each layer in each bite).

Once you add each layer (beans, beef, cheese). Gently fold the taco in half. Press lightly so that it all sticks together. Place on the prepared baking sheet with the filling side up (this will help keep the taco closed).

Repeat these steps with the remaining tacos. (I was able to fit 12 tacos on one baking sheet. You can either use two baking sheets, or bake in batches.)

Place another baking sheet on top of the tacos to hold them closed. Place into the preheated oven.

Bake tacos for 18 minutes. After 18 minutes, turn the oven to broil and bake for another 2-3 minutes to crisp the tacos. Ovens vary and broiling doesn’t take but a few minutes, you just want to crisp up the outside of the tacos.