Heat the Oil
In a deep skillet or saucepan, pour in enough vegetable or canola oil to reach about 1/2 inch deep.
Heat over medium heat until the oil reaches 350°F (175°C).

Make the Filling
In a large bowl, combine the shredded chicken, cream cheese, chopped spinach, shredded cheese, salsa, and sour cream.
Mix until well combined.
Season with salt and pepper to taste.

Warm the Tortillas (Recommended)
Warm the tortillas in the microwave (wrapped in a damp paper towel) for 20–30 seconds or in a dry skillet until pliable, especially if using corn tortillas.

Fill and Roll
Spoon a few tablespoons of the chicken mixture onto the center of each tortilla.
Spread the filling slightly in a line, then roll the tortilla tightly around the filling.
Place seam-side down on a plate or tray.

Fry the Taquitos
Using tongs, carefully place the rolled taquitos seam-side down into the hot oil.
Fry in batches for 2–3 minutes per side, or until golden brown and crispy.
Turn as needed to brown evenly.

Drain
Transfer fried taquitos to a plate lined with paper towels to drain excess oil.

Serve
Serve warm with shredded lettuce, chopped tomatoes, sour cream, Pico de Gallo, or your favorite toppings.