In a large bowl, mix together shredded chicken, refried beans, cheese, salsa, cumin, garlic powder, and chili powder until well combined.
Warm tortillas in the microwave for 20-30 seconds to make them pliable. Place about 2-3 tablespoons of filling along one edge of each tortilla.
Roll tortillas tightly around the filling and place seam-side down. Repeat with remaining tortillas and filling.
Preheat air fryer to 400°F. Spray taquitos lightly with cooking spray on all sides.
Place taquitos in a single layer in the air fryer basket, working in batches if needed. Cook for 8-10 minutes, flipping halfway through, until golden brown and crispy.
Serve immediately with sour cream, guacamole, and additional salsa.