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Preheat oven to 350 degrees.
In a large skillet, brown the beef and onion until beef is no longer pink. Drain.
Add the taco seasoning and 3 tablespoons of water. Stir and cook for a couple of minutes. Remove from heat and stir in the refried beans, salsa, and cheese. Feel free to add more salsa if you like it spicier.
Quarter each flour tortilla using a knife or pizza slicer making 4 wedges from each tortilla. Spoon about 2 tablespoons of meat mixture onto the wide part of each tortilla. Fold the sides in and roll up towards the small end creating a mini burrito. Place burritos on a cookie sheet. If preparing ahead of time cover and refrigerate until serving.
Brush burritos with melted butter if desired. Bake for 10-15 minutes or until burritos are warm.
Add your favorite toppings such as sour cream, guacamole, and salsa.