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Step 1
Preheat oven to 400 degrees F (205 C), and line a baking pan with parchment. If you have an oven-proof metal rack, place that on top.
Step 2
If the taco meat was made in advance and is cold from the refrigerator, warm it briefly in the microwave or in a small pot on the stove. It doesn't need to be piping hot, just warm.
Step 3
Lay a tortilla out flat, and spread about 2 tablespoons of refried beans horizontally across the middle. Spoon about 1/3 to 1/2 cup taco meat on top of the beans, and gently pack it down. Lay a few pieces of spinach on top of the meat, then sprinkle with cheese.
Step 4
Roll up tightly, and place seam side-down on the baking rack (or directly on the parchment if not using a rack). Repeat with remaining tortillas.
Step 5
Bake for 13 to 15 minutes or until hot and crisp. Serve immediately with your favorite toppings. See Notes for storage and re-heating.