Heat oven to 375 degrees. Coat a 13 x 9 x 2-inch baking dish with nonstick cooking spray. Set aside.

Spray a large nonstick skillet with nonstick cooking spray; heat over medium-high heat. Crumble in ground beef and onion. Cook for 8 minutes, stirring occasionally. Add chili powder, cumin and salt and cook 1 minute. Stir in 1 cup of the salsa and heat through.

Line the prepared baking dish with 2 of the tortillas. Cut a third tortilla into pieces, and use some of the pieces to completely cover bottom of dish. In a medium-size bowl, coarsely mash the beans and stir in 1 cup of the salsa. Spoon mixture evenly over the tortillas in the baking dish. Sprinkle 2/3 cup of the cheese over the top.

Place another layer of tortillas (and tortilla pieces) over beans and cheese. Evenly spoon beef mixture over tortillas. Sprinkle with 2/3 cup of the cheese. Place the remaining tortillas over the beef and cheese layer. Top with the remaining 1/2 cup salsa and the rest of the cheese.

Cover with foil and bake at 375 degrees for 45 minutes. Remove from oven and allow to set for at least 10 minutes before serving.