Heat oil in a skillet over medium heat. Add onion and cook until softened, about 3 minutes. Add garlic and cook for 30 seconds.
Stir in refried beans, chili powder, cumin, and salt. Cook until heated through, about 3 minutes.
Warm tortillas in a dry skillet or microwave until pliable.
Spread about 1/4 cup of bean mixture down the center of each tortilla. Top with 1/4 cup cheese.
Fold in the sides of the tortilla, then roll tightly from the bottom to form a burrito.
Place burritos seam-side down in a skillet over medium heat. Cook until golden brown on each side, about 2 minutes per side. Serve with desired toppings.
Tips
For extra flavor, add cooked rice or sautéed bell peppers to the filling.
To make ahead, assemble burritos and refrigerate; reheat in a skillet or oven.
Store leftover burritos wrapped in foil in the fridge for up to 3 days.