Preheat oven to 350°F (175°C) and grease a 9x13 inch baking dish.

In a large skillet over medium-high heat, brown the ground beef until cooked through, draining any excess fat.

Stir in the taco seasoning and water, simmering for 5 minutes until thickened.

Fold in the black beans and corn until evenly distributed.

Spread a thin layer of salsa at the bottom of the prepared baking dish.

Layer half of the tortilla strips over the salsa, followed by half of the meat mixture and half of the shredded cheese.

Repeat the layers with the remaining tortilla strips, meat mixture, and cheese.

Bake for 20 to 25 minutes until the cheese is melted and bubbly.

Remove from oven and let stand for 5 minutes before serving.

Garnish with sour cream and cilantro.