Preheat oven to 350°F. Lightly grease a 12-count regular muffin tin with non-stick cooking spray.
Layer two wonton wrappers into each muffin tin, pressing down and up edges. Set aside.
In a large skillet, cook and crumble ground beef. Drain and then return to skillet.
Add taco seasoning and salsa to ground beef and stir to combine. Bring mixture to a boil, then simmer for 5 minutes.
Fill each muffin tin with ground beef mixture (roughly 1-2 tablespoons per tin). Top ground beef with shredded cheese.
Bake for 13-15 minutes, or until cheese is melted and wrappers are slightly browned. Remove from oven and let cool for 5 minutes. Remove cups from muffin tin and sprinkle on your favorite toppings.