01 - Combine rice, water or broth, salt, and cumin in a saucepan. Bring to a boil, reduce heat to low, cover, and simmer for 15 minutes until liquid is absorbed. Fluff with a fork and set aside.
02 - Heat olive oil in a large skillet over medium heat. Add onion and cook for 2-3 minutes until softened. Add garlic and cook 30 seconds. Add ground beef, breaking it up with a spoon, and cook until browned. Drain excess fat if needed.
03 - Add cumin, chili powder, smoked paprika, salt, black pepper, and tomato sauce to the skillet. Stir well and simmer for 5 minutes, allowing flavors to meld together.
04 - Combine black beans, cumin, chili powder, and salt in a small saucepan. Heat over low heat until warmed through, stirring occasionally.
05 - Heat tortillas in a dry skillet or microwave until pliable and easy to fold.
06 - Lay out each tortilla. Add about ¼ of the rice, beef mixture, and beans. Top with cheese, lettuce, tomato, sour cream, and cilantro if desired. Fold in the sides and roll up tightly.