Flautas are typically cooked using flour tortillas (though they can be cooked with corn tortillas as well) and taquitos are typically cooked using corn tortillas. Flautas also use larger tortillas than taquitos. I've actually been calling this recipe vegetarian taquitos for years when referencing it since it's a more familiar term. However, I don't use corn tortillas because I find them too difficult to roll without breaking!