Step 1: Prepare the Chicken

1. Pat the chicken breasts dry with a paper towel and cut them into thin strips for quicker cooking.
2. In a small bowl, mix together the chili powder, cumin, smoked paprika, garlic powder, onion powder, salt, and black pepper.
3. Drizzle the chicken with olive oil, then coat it evenly with the seasoning blend.
4. Heat a large skillet over medium-high heat. Once hot, add the seasoned chicken and cook for about 5-6 minutes per side, until fully cooked and slightly charred.
5. Squeeze fresh lime juice over the chicken and set it aside to rest while you prepare the queso.

Step 2: Make the Queso Sauce

1. In a small saucepan over medium heat, melt the butter. Once melted, whisk in the flour and cook for about 1 minute to remove the raw flour taste.
2. Slowly pour in the milk, whisking constantly to create a smooth mixture. Let it cook for 2-3 minutes until it thickens slightly.
3. Reduce the heat to low and stir in the shredded cheese, adding it gradually to ensure smooth melting.
4. Season with garlic powder, onion powder, smoked paprika, and finely diced jalapeños (if using). Stir until the queso is creamy and fully melted. Remove from heat.

Step 3: Assemble the Tacos

1. Warm the tortillas by heating them in a dry skillet for about 30 seconds per side or wrapping them in a damp paper towel and microwaving for 20 seconds.
2. Place a few strips of cooked chicken in each tortilla.
3. Generously drizzle the warm queso sauce over the chicken.
4. Top with shredded lettuce, diced tomatoes, chopped cilantro, and sliced jalapeños if desired.
5. Add a dollop of sour cream for extra creaminess.

Step 4: Serve and Enjoy

1. Serve immediately while the queso is warm and gooey.
2. Pair with a side of rice, beans, or chips and salsa for a complete meal.
3. Enjoy your delicious homemade Queso Chicken Tacos!