Preheat oven to 425°F. Line a baking sheet with foil and spray with cooking spray.
In a skillet over medium heat, brown the ground beef, crumbling it as it cooks. Drain any excess fat. Stir in the taco seasoning and water. Bring to a boil, then reduce heat and simmer for 5 minutes.
Stir in cream cheese, salsa, and salt. Continue stirring over medium heat until cream cheese is completely melted and mixed in. Add the cheese and stir until combined.
Lightly heat the tortillas so they are pliable. Place 2-3 tablespoons of beef mixture down one side of a tortilla. Roll up tightly and place seam-side down on the prepared baking sheet.
Spray taquitos with cooking spray. Bake for 15-20 minutes or until golden brown and crispy.