• In a skillet over medium heat, warm tortillas for about 10 seconds on each side or until slightly softened (to prevent from cracking during rolling). Alternatively, place tortillas on a plate and cover with a damp paper towel. Microwave for about 30 seconds or until warm and pliable.
• Lay tortilla on a flat surface. Spoon about 2 tablespoons of the shredded beef mixture on center of tortilla. Roll tightly into logs and secure with toothpicks.
• In a skillet over medium heat, heat about 2 inches deep of oil. Add taquitos and cook, turning once or twice, for about 3 to 5 minutes or until golden and crisp. 
• Remove from pan and drain on paper towels. Serve hot with guacamole, salsa or sour cream.

For the Beef Machaca

• Chop half of the onion and Set aside
• In a large pot, place beef, water, peppercorns, the remaining half onion, and salt to taste. Bring to a boil, skimming scum that accumulates on top. Lower heat, cover, and simmer for about 1 1/2 to 2 hours or until very tender.
• On the stove top with medium flame, place chili pepper and roast, turning occasionally on sides, until skin is charred. Remove from flame and allow to cool to touch. Under cold, running water, peel the skin and cut into strips. Set aside.
• Drain meat from broth, reserving about 1/2 cup of liquid. 
• In a skillet over medium heat, heat oil. Add chopped onions and garlic and cook until limp and aromatic. 
• Add chili pepper and tomatoes and cook for about 2 to 3 minutes or until tomatoes are softened.
• Add meat, cumin, and salt and pepper to taste. Add reserved broth and continue to cook until meat is heated through and most of the liquid is absorbed. 
• Remove from heat and allow meat to slightly cool. Using two forks, shred meat.