Preheat oven to 350 degrees F.
Start to brown the ground beef. Once it's just slightly pink add the onion and garlic. Drain any grease.
Add the water and taco seasoning. Simmer for 5 minutes or until most of the liquid is absorbed.
While the ground beef is cooking cut each tortilla into 4 pieces.
Spray an 8x8 baking dish with no stick cooking spray.
Add five pieces of the tortillas to the bottom of the pan, one in each corner and one in the center.
Add 1/4 cup of salsa to the tortillas. Spread evenly across. Then add half of the seasoned beef.
Add 1/2 cup of Mexican cheese.
Repeat the layers again, tortillas, salsa, seasoned beef and Mexican cheese.
For the final layer add tortillas, salsa and 1 cup of Mexican cheese.
Bake for 20 minutes or until the cheese is completely melted.