Gather the ingredients, chop the tomatoes, garlic, and onions. Heat a large skillet on medium heat. Add oil and chopped onions to the skillet. Preheat the oven to 375º.
Sauté the onions for about 3 minutes. Next, add all the black bean mix ingredients: tomato paste, chipotle adobo, black beans, tomatoes, garlic, seasoning, liquid smoke.
Let the mixture cook down a bit and cook together. It should look similar to refried beans a bit. Squeeze the fresh lime in it. Save the rest of the lime for serving.
Wrap about 12-14 tortillas in a damp paper towel, microwave them for 30 seconds. Working quickly, spritz the tortillas with oil spray, add about 1/4 cup or less of bean mixture to the tortilla, generously add shredded cheese and seal/press closed. Continue the process until the cooking sheet is full.
Place in the oven for about 15-20 minutes or until the cheese is melted and crisped on the edges of the tacos and the tacos are lightly browned.
Let them cool a bit, add sour cream, sliced jalapeños, avocado, cilantro and any other topping of choice! Enjoy.