01 - In a medium saucepan, combine rice, water, and salt. Bring to a boil, then cover and reduce heat to low. Simmer for 15 minutes or until water is absorbed. Remove from heat and let stand, covered, for 5 minutes. Fluff with a fork.
02 - Heat olive oil in a large skillet over medium heat. Add onion and cook 2–3 minutes until softened. Add garlic and cook 30 seconds more.
03 - Add ground beef and cook, breaking it up with a spoon, until browned and cooked through (about 6–8 minutes). Drain excess fat if needed.
04 - Stir in cumin, chili powder, smoked paprika, oregano, salt, and black pepper. Cook 1 minute until fragrant. Add tomato sauce and simmer for 3–4 minutes until thickened. Remove from heat.
05 - Warm the tortillas in a dry skillet or microwave until soft and pliable.
06 - Lay out each tortilla. Spoon a portion of rice in the center, top with beef mixture, then add cheese, lettuce, tomatoes, sour cream, cilantro, black beans, and jalapeño if desired.
07 - Fold in the sides and roll up tightly to form a burrito. Serve immediately, or toast seam-side down in a dry skillet for 1–2 minutes for a crispier exterior.