In a medium bowl, mash the black beans with a fork until mostly smooth, leaving some chunks for texture.
Stir in the shredded cheddar cheese, olive oil, cumin, garlic powder, onion powder, salt, and pepper until well combined.
Heat a skillet over medium heat. Lightly toast each corn tortilla for about 30 seconds on each side until warm and pliable.
Spoon a generous amount of the bean and cheese mixture onto each tortilla and fold them in half.
Place the filled tacos back in the skillet and cook for 2-3 minutes on each side until the tacos are crispy and the cheese is melted.
Serve the tacos warm with salsa and diced avocado on top. Garnish with fresh cilantro if desired.