2Brown ground beef then drain. Add taco seasoning & water as directed on pkg and mix well. Then add refried beans & salsa. Stir until everything is mixed well and cook until hot but not bubbling.
3Spray a 2 qt casserole dish with non-stick spray. Place a tortilla in the bottom of the dish. Spread about half a cup of meat mixture on top of tortilla. Sprinkle with cheese. Repeat layers, ending with meat mixture and cheese. Bake until cheese is melted and meat mixture is bubbling - approximately 40 - 45 minutes. Cut into wedges. May be served with your favorite toppings: sour cream, guacamole, etc.