Preheat oven to 400º.
Place tortillas on a baking sheet. Coat tortillas on both sides with cooking spray. Bake at 400º for 12 minutes or until crisp; set aside.
Combine black beans, taco seasoning, and water in a medium saucepan; mash with a potato masher. Cook over medium heat 3 minutes or until thoroughly heated, stirring often.
Place tortillas on individual serving plates; spread black bean mixture evenly over tortillas. Top each serving with 1/4 cup lettuce, 1/4 cup salsa, and 1 tablespoon cheese.