Unroll crescent rolls, and separate into 8 triangles. Roll each dough portion into a 7-inch triangle.
Stir together sauerkraut, salad dressing, and mustard. Place 1 corned beef slice across wide side of 1 triangle, folding to fit, if necessary.
Spread 2 tablespoons sauerkraut mixture over corned beef, and top with 2 cheese strips. Roll up, beginning with wide end of triangle. Repeat with remaining triangles, sauerkraut mixture, corned beef, and cheese. Place rolls, point sides down, on an ungreased baking sheet.
Bake rolls at 375° for 15 to 17 minutes or until golden brown.
NOTE: Rolls may be baked and frozen. To reheat, thaw at room temperature 15 minutes; cover with foil, and bake at 375° for 25 minutes. Uncover and bake 4 minutes.