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Preheat the air fryer to 375掳F (190掳C).
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Roast the cauliflower: In a large bowl, toss the cauliflower florets with cumin, smoked paprika, garlic powder, chili powder, salt, and pepper. Spread evenly on a baking sheet and roast for 20 minutes or until tender and golden brown.
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Prepare the filling: In a mixing bowl, mash half of the black beans with a fork, leaving some beans whole. Add the roasted cauliflower and mix together.
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Assemble the taquitos: Heat tortillas for a few seconds in a pan or microwave to soften them. Place a spoonful of the cauliflower and black bean mixture in the center of each tortilla. Add a sprinkle of shredded cheese if desired. Roll the tortilla tightly and secure it with a toothpick if needed.
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Air-fry the taquitos: Spray the rolled taquitos with cooking spray and place them seam-side down in the air fryer basket. Air-fry for 8-10 minutes or until crispy and golden brown, flipping halfway through.
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Serve: Remove the taquitos from the air fryer and serve with salsa, guacamole, and lime wedges.