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In a medium bowl, mix together beans, corn, salsa, taco seasoning

Preheat a large skillet over medium low heat, sprayed with cooking spray. Place one tortilla in the skillet, and scoop 1/2 cup of the filling onto the tortilla in the pan. Sprinkle 1/4 cup cheese over the bean mixture, and place second tortilla on top of the cheese. Press down lightly... etc.