Crumble ground beef into a skillet over medium-high heat and cook until browned (about 7-10 minutes). Drain excess grease, then add taco seasoning and water as directed on the packet. Simmer until thickened.

In a bowl, beat softened cream cheese until smooth. Add salsa and mix until creamy and uniform.

Preheat oven to 350°F (175°C). Lay a tortilla flat, spread cream cheese mixture in the center, add a spoonful of taco beef, and sprinkle with cheddar cheese. Fold the tortilla to form a pocket.

Place the pockets seam-side down on a greased baking tray. Brush tops with melted butter and bake for 15 minutes, or until golden brown.

Let the taco pockets cool slightly before serving. Serve warm with sour cream, guacamole, or extra salsa for dipping.