Preheat oven to 400 degrees. Place tortillas in a single layer on oven racks and allow to warm while the oven is preheating. You want them to be warm and soft. Grease a large stoneware dish with oil or use a large rimmed baking sheet.
Brown Ground beef in a skillet, add taco seasoning and water.
Set up a station with the refried beans, ground beef, and cheese. Spread an even layer of beans on the tortilla, this will act as the glue. Then place a spoon of ground beef, and top with shredded cheese. Roll tightly and place seam side down onto the baking dish.
Have a little space between each taquito. Once they are all rolled, spray an even layer of cooking oil spray or brush oil on each taquito. Bake for 15-20 minutes until they are slightly brown and crispy. If the taquitos start breaking while baking, add more oil.
You can keep the taquitos warm in the oven at 250 degrees and cover with foil.