In a large mixing bowl, combine cream cheese, salsa, and sour cream until smooth.
Add shredded chicken, cheddar cheese, spinach, cumin, garlic powder, chili powder, salt, and pepper. Toss until evenly coated.
If using corn tortillas, warm them on a non-stick griddle over medium-high heat for 15–30 seconds per side.
To assemble, place a spoonful of filling along one edge of a tortilla and roll it tightly. Use a toothpick if needed to secure.
For baking, preheat the oven to 425°F (220°C). Place taquitos seam-side down on a baking sheet and spray or brush with oil. Bake for 15–20 minutes until crispy and golden.
For frying, heat oil in a large skillet over medium-high heat. Fry taquitos in small batches until golden, about a few seconds per side. Drain on paper towels.
Serve hot with guacamole, sour cream, salsa, and hot sauce.
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Notes
Store leftovers in an airtight container in the refrigerator for up to 3 days.