1) Preheat oven to 350°F (180°C).
2) Using a 4-inch (10 cm) cookie cutter, cut four rounds out of each flour tortilla. Alternatively, use a 3-inch (7.5 cm) cookie cutter to make 7rounds for mini muffin cups. Press the tortilla rounds into muffin cups. If the tortillas are not soft enough, carefully microwave the rounds for 15 seconds or lightly brush one side with water.
3) Bake cups for 12-15 minutes, until light golden and crisp (these can be made several days ahead and stored in an airtight container).
4) While cups are baking, combine the beans, salsa, chili powder, cheese and cilantro into a medium bowl.
5) For regular muffin pans, spoon 1½ -2 tbsp. (20-30 mL) filling into the tortilla cups, and ½-1 tbsp (7-15 mL) into mini cups.
6) Place the cups on a baking sheet and bake for 8-10 minutes.
7) Serve warm with a dollop of light sour cream.

Preparation time: 10 minutes +10 minutes
Cooking time: 12 minutes +10 minutes

Makes 24 regular bites (720 g)