In a bowl, combine the shredded chicken, shredded cheese, chili powder, cumin, garlic powder, and salt. Mix well until all the ingredients are evenly distributed.

Place a tortilla on a clean surface and spoon about 2 tablespoons of the chicken and cheese mixture onto one end of the tortilla.

Roll the tortilla tightly around the filling, making sure to tuck in the sides as you go. Repeat this process with the remaining tortillas and filling.

Place the rolled taquitos on a baking sheet lined with parchment paper, making sure they are not touching each other. Freeze them for about 30 minutes to firm up.

Preheat the air fryer to 400°F (200°C) for 5 minutes.

Remove the taquitos from the freezer and lightly spray them with cooking spray on all sides.

Place the taquitos in the air fryer basket, leaving space between each one for even cooking. You may need to cook them in batches depending on the size of your air fryer.

Cook the taquitos in the air fryer for 10-12 minutes, or until they are golden brown and crispy.

Once cooked, remove the taquitos from the air fryer and let them cool for a few minutes before serving.

Serve the chicken taquitos with your favorite dipping sauce, such as salsa, guacamole, or sour cream.