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In large nonstick skillet, brown ground beef over medium heat 8 to 10 minutes or until no longer pink, stirring occasionally. Pour off drippings. Season beef with chili powder, cumin, salt and pepper. Stir in spinach and salsa; heat through. Remove from heat; stir in cheese. To serve, spoon 1/2 cup beef mixture in center of each tortilla. Fold bottom edge up over filling; fold sides to center, overlapping edges.