In a large skillet over medium heat, add 1 tablespoon of oil. Sauté the chopped onion until softened, about 5 minutes. Add minced garlic and cook for another minute until fragrant.

Add the ground beef to the skillet. Break it apart and cook until browned, about 5-7 minutes. Drain excess grease.

Stir in taco seasoning and beef broth. Simmer for 3-5 minutes until liquid absorbs. Remove from heat.

Stir in shredded cheese (and refried beans if using) until melted. Let cool slightly.

Wrap tortillas in a damp paper towel and microwave for 30-45 seconds until pliable.

Place 1-2 tablespoons of filling slightly off-center on each tortilla. Roll tightly and secure with a toothpick if needed.

Preheat air fryer to 375°F (190°C). Spray taquitos with cooking spray. Cook in batches for 8-10 minutes, shaking halfway, until golden and crispy. Alternatively, bake in oven at 400°F for 15-20 minutes or fry in oil at 350°F for 2-3 minutes per side.

Remove toothpicks and serve hot with dips like guacamole, salsa, and sour cream.