Preheat your oven to 400°F (200°C).
Wash and cut the cauliflower into bite-sized florets.
In a large bowl, toss cauliflower with olive oil, cumin, paprika, garlic powder, salt, and pepper. Ensure the florets are evenly coated. Spread the cauliflower in a single layer on a baking sheet.
Roast the cauliflower in the oven for 20–25 minutes, flipping halfway through, until golden brown and crispy on the edges.
While the cauliflower roasts, warm the tortillas in a skillet over medium heat, about 30 seconds per side.
Once the cauliflower is done, remove it from the oven and set aside.
Assemble the tacos by placing a few spoonfuls of roasted cauliflower on each tortilla.
Top with chopped cilantro, diced red onion, a squeeze of lime, and any optional toppings like avocado, salsa, or cheese.
Serve immediately and enjoy!