In a small bowl, mix together masa harina, chili powder, onion powder, garlic powder, seasoning salt, paprika, ground cumin, garlic salt, sugar, dried minced onion, and beef bouillon powder.
Crumble the ground beef into a large skillet over medium-high heat. Brown the beef, stirring well.
Transfer the browned beef to a colander to drain the grease.
Return the beef to the skillet. Add the spice mix and 3/4 to 1 cup water. Stir to combine.
Simmer the beef mixture on medium-low heat for 20 minutes, or until most of the moisture has evaporated. Remove from heat before the meat becomes completely dry.
Burrito Refried Beans and Tortillas:
Heat the refried beans in a small pan over low heat, stirring occasionally until warm and pliable.
Warm each tortilla in a skillet over medium heat for about 30 seconds on each side.
Remove the tortilla from the skillet and cover with a towel to keep warm.