In a large skillet, heat over medium-high heat. Add the ground beef and cook for 5–7 minutes until browned, seasoning with salt and pepper.

Drain excess grease and add minced garlic, stirring for 30 seconds until fragrant.

Lower the heat slightly and pour in heavy cream, stirring in Italian seasoning, letting it bubble softly.

Reduce heat to low and mix in Parmesan cheese until melted and thickened. Fold in spinach if using.

On each tortilla, spoon about 2 tablespoons of filling, roll tightly, and secure with a toothpick if needed.

Heat oil in a frying pan to approximately 350°F. Fry taquitos in batches for 2-3 minutes until golden brown.

Transfer fried taquitos to a wire rack to cool slightly and drain excess oil. Serve immediately with dipping sauces.