Preheat the oven to 400°F (204°C).
Place the chicken breasts in a casserole dish and add 1/2 cup water. Cover and bake for 35–40 minutes until the chicken reaches 165°F (74°C) and juices run clear.
Allow the chicken to cool slightly, remove any skin if present, and shred with two forks or meat claws.
In a mixing bowl, combine the shredded chicken (use the cooked shredded chicken or the 3 cups option), 1/2 cup shredded cheddar, 2 teaspoons taco seasoning, 1 teaspoon salt, and 1/2 cup salsa. Mix until evenly combined.
Warm the corn tortillas in a small dry skillet over medium heat about 20 seconds per side until pliable, or steam briefly until soft.
Spoon about 3 tablespoons of the chicken mixture onto the center of each warmed tortilla, then roll tightly and place seam-side down on a parchment-lined baking sheet.
Brush or lightly mist the tops of the taquitos with olive oil or nonstick cooking spray.
Bake for 15–20 minutes until the taquitos are hot and crisp.
If desired, sprinkle a little extra shredded cheddar on top and return to the oven just until the cheese melts. Serve with plain low-fat Greek yogurt, guacamole, or additional salsa if desired.