Preheat oven to 425 degrees F. Spray cups of a standard size 12-cup muffin tin with nonstick cooking spray.
With a cookie cutter, cut 2 medium circles out of each tortilla. Press each circle into a muffin cup.
In a medium bowl, mix ground beef, salsa, taco seasoning, beans and corn. Stir until well combined. Scoop a heaping tablespoon of meat mixture into each muffin cup. Top with shredded cheese.
Bake for 10-12 minutes, or until cheese is melted. Let tortilla cups cool for 5 minutes before removing. Garnish with desired toppings and serve.