1. For salsa, in a food processor combine tomatillos, red onion, cilantro, chile pepper, lime juice and salt. Cover and process with several on-off turns until desired consistency. Set aside.

2. Coat 2 large cookie sheets with nonstick cooking spray. In a medium bowl stir together refried beans, cumin and chili powder.

3. Place tortillas on work surface. Spread one half of each one with about 1/4 cup of the refried bean mixture. Sprinkle beans with corn; sprinkly with 1 1/2 cups of the cheese.

4. Lift the unspread side of the tortillas up and over the spread sides; press lightly. Place on cookie sheets; sprinkle tops with the remaining cheese.

5. Bake in a 350 F. oven about 5 minutes or until cheese melts. Cut into wedges and serve with salsa.

• Note: Because chile peppers contain volatile oils that can burn your skin and eyes, avoid direct contact with them as much as possible. When working with chile peppers, wear plastic or rubber gloves. If your bare hands do touch the peppers, wash your hands and nails well with soap and warm water.

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Percent Daily Values are based on a 2,000 calorie diet. Your daily values may be higher or lower depending on your caloric needs.