Preheat air fryer to 350°. In a large bowl, combine eggs, bread crumbs and taco seasoning. Add beef; mix lightly but thoroughly.
Spoon 1/4 cup beef mixture down the center of each tortilla. Roll up tightly and secure with toothpicks. In batches, arrange taquitos in a single layer in greased air-fryer basket; spritz with cooking spray. Cook 6 minutes; turn and continue to cook until meat is cooked through and taquitos are golden brown and crispy, 6-7 minutes longer. Discard toothpicks before serving. If desired, serve with salsa and guacamole.