Brown the meat in a medium size fry pan, drain. Add the taco seasoning, refried beans and 1/2 cup salsa. Mix and simmer for 2 minutes.
Oil spray 18 regular muffin pan cups. Place one flour tortilla in each muffin cup. Divide the taco mixture between muffin cups. Sprinkle half of the cheese over the cupcakes. Garnish with your favorite toppings. Bake at 375 for around 20 minutes or until cheese has melted.