In a non-stick skillet, melt butter over medium heat and cook onion and garlic for 3 minutes or until softened.
Add beef, chili powder, oregano, cumin and salt; cook, stirring for 8 minutes or until browned. Stir in cilantro, if using.
Lay one tortilla on a parchment paper lined baking sheet and spread with 1/4 cup (60 mL) of the salsa. Spoon with 1/2 cup (125 mL) of the beef and sprinkle with 1/4 cup (60 mL) of the cheese.
Repeat three times and top with last tortilla and remaining cheese.
Bake in 400°F (200°C) oven for about 15 minutes or until cheese is melted and tortilla is light golden.
Canned Bean Option: Omit beef and use 1 can (19 oz/540 mL) red kidney or black beans, drained and rinsed then mashed for the ground beef.