Heat a heavy skillet or cast-iron griddle over medium-high until hot but not smoking.

Divide the beef into four equal portions. Take one portion, loosely form into a small ball, then press it thin and even onto one half of a tortilla.

Season generously with salt, pepper, and a pinch of garlic powder.

Place the tortilla beef-side down on the hot skillet. Cook undisturbed for 2–3 minutes until the beef browns deeply.

Flip the tortilla so the beef side faces up. Immediately sprinkle about 1/4 cup cheese over the cooked beef.

Fold the tortilla in half to trap the cheese.

Return the folded tortilla to the skillet. Press lightly with a spatula and cook 1–2 minutes per side until both sides are golden brown and crispy.

Transfer to a cutting board and rest for 1 minute. Slice into wedges.