Preheat oven to 375°F. Liberally spray a large baking sheet with cooking spray. Set aside.
In a medium-size mixing bowl, mix together chicken, cheese, salsa, salt, lemon pepper, cumin, chili powder, garlic and onion powders. Mix until fully combined.
Cover corn tortillas with a damp paper towel and heat for 10-15 seconds in the microwave to warm slightly before filling.
Divide filling between corn tortillas, about 2-3 Tbsp each. Roll jelly roll style. Place seam side down on pan.
Spray taquitos liberally with cooking spray. Place into the oven and bake for 20 minutes or until lightly golden and heated through.
Serve immediately with your favorite toppings.