01 - In a medium saucepan, combine rice, water, and salt. Bring to a boil, then cover and reduce heat to low. Simmer for 15 minutes or until water is absorbed. Remove from heat and let stand, covered, for 5 minutes. Fluff with a fork.
02 - Heat olive oil in a large skillet over medium heat. Add finely chopped onion and cook for 2–3 minutes until softened. Incorporate minced garlic and cook for an additional 30 seconds.
03 - Add ground beef to the skillet and cook, breaking it up with a spoon, until thoroughly browned and cooked through, approximately 6–8 minutes. Drain any excess fat if necessary.
04 - Stir in ground cumin, chili powder, smoked paprika, dried oregano, salt, and black pepper. Cook for 1 minute until fragrant. Pour in tomato sauce and simmer for 3–4 minutes until the mixture thickens. Remove from heat.
05 - Warm the flour tortillas in a dry skillet or microwave until they are soft and pliable.
06 - Lay out each tortilla. Spoon a portion of the cooked rice in the center, then top with a generous amount of the seasoned beef mixture. Add shredded cheese, shredded lettuce, diced tomatoes, sour cream, and optional cilantro, black beans, and jalapeño slices.
07 - Fold in the sides of the tortilla, then roll it up tightly to form a burrito. Serve immediately, or for a crispier exterior, toast seam-side down in a dry skillet for 1–2 minutes.