Preheat oven to 375. Brown the meat in a skillet and drain off fat (I use a collander). Return the meat to the skillet; add the taco seasoning, water and black beans. Mix and simmer for 5-10 minutes, until water is absorbed.
Spray 18 regular muffin pan cups with cooking spray. Place one wonton wrapper in each muffin cup. Divide half of the taco meat between muffin cups. Sprinkle half of the cheese over the cupcakes. Repeat layers - wonton, taco meat and cheese. Bake at 375 for 20 minutes, or until cheese is bubbly. Top with your favorite taco toppings.