Preheat oven to 450º F if using oven baked method for cooking.
Drain and rinse the black beans.
Mix the bean filling: Blend the black beans, salsa, taco seasoning, 1 chipotle pepper (more to taste), garlic powder, and salt in a food processor. Leave it a little chunky if you prefer. Stir in a handful of fresh, chopped cilantro or parsley (optional).
Searing the bean filling: Heat up the tablespoon of oil in a skillet over medium-high heat until shimmering then add 2 or 3 sliced green onions and a sprinkle of salt. Cook over medium high until fragrant. The green onions add a subtle but incredible flavor to the filling.Then add in the bean filling and cook for ~5 minutes leaving undisturbed for a couple minutes, then flip in chunks to develop a lightly seared crust (for extra texture). Add extra salsa or a splash of water if the taco filling is too thick.
Fill the tacos: Scoop a few tablespoons of the bean filling on one side of a flour tortilla (top with vegan cheese if using). Fold over. Repeat until the filling is used up (about 6-8 tacos).
Oven baked method: Brush or rub oil on the outside of the tortillas. Place on a lightly oiled baking sheet into the preheated oven and cook for 6-8 minutes. Flip the tacos with a spatula and continue to cook for another 6-8 minutes or until golden and crispy. See Notes for Pan Fried and Air Fryer Methods.
Prepare toppings and dipping sauces: Prepare any optional taco toppings and dipping sauces while the tacos are cooking.
Assemble and dig In: Serve immediately with toppings and sauces!