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Preheat oven to 375°F.
Wrap 4 tortillas in a barely damp cloth or paper towel and microwave on High until steamed, about 30 seconds. (Alternatively, wrap in foil and heat in the preheated oven until steaming, 5 to 7 minutes.) Coat both sides with cooking spray; sprinkle a little chili powder and salt on one side.
Drape each tortilla over a panel on a baked-taco rack and bake until crispy and brown, 7 to 10 minutes.
Remove the shells from the rack and repeat Steps 2 and 3 with the remaining 8 tortillas.