Place the beans, corn, cheese, cumin, garlic powder, and salt in a bowl and stir to combine.
Place two corn tortillas at a time in between two sheets of damp paper towel and microwave for 20-30 seconds to loosen (this will prevent the tortillas from cracking when they are rolled).
With one tortilla in front of you place 2 tablespoons of the mixture on the side closest to you and roll it up.*
Place the taquitos seam-side down on a foil-lined cookie sheet, spray the tops lightly with cooking oil and bake for 25 minutes.
* If needed, use a toothpick to hold TAQUITO secure and remove it after baking.