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1.
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Heat oil in skillet over medium heat.
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Cook onion 3 to 5 minutes, or until soft.
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Add garlic, and cook 1 minute, or until translucent and fragrant.
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2.
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Stir in beans, chili powder, and 1 cup water.
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Reduce heat to medium low, and simmer 10 minutes, or until most of liquid has evaporated.
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Remove from heat.
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Mash beans until mixture is thickened but still chunky, and some beans remain whole.
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Stir in 1 cup salsa and corn, and season with salt and pepper.
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Cool.
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3.
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Preheat oven to 425F.
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Coat 2 large baking sheets with cooking spray.
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Spoon ⅓ cup black bean mixture down center of tortilla.
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Roll tortilla around filling, and secure closed with toothpick.
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Set on prepared baking sheet.
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Repeat with remaining tortillas and black bean mixture.
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Bake 6 to 10 minutes, or until tortillas are browned and crisp.
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4.
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Meanwhile, combine cilantro and remaining salsa in small bowl.
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Place 2 flautas on each plate, and top with remaining salsa.