1.) Preheat oven to 400°.
2.) In 12-inch skillet, brown ground beef and chili powder over medium-high heat; drain, if desired.
3.) In a medium bowl combine Hellmann's® or Best Foods® Real Mayonnaise, salsa and cooked beef.
4.) In 13 x 9-inch baking dish, arrange 3 tortillas overlapping layers. Evenly spread 1/2 of the ground beef mixture, then 1/2 of the cheese; repeat layers.
5.) Bake covered 20 minutes. Uncover and bake an additional 5 minutes.