Place ground beef in large skillet and cook, chopping fine while doing so, over medium high heat, until fully cooked and no longer pink in the center. Drain off any grease.
Add taco seasoning and three cups of water. Bring to a simmer over over medium heat, stirring fairly often, until thickened. Remove from heat and allow to cool slightly.
Assemble each burrito by spreading about two spoons full of refried beans in the center of each burrito and topping that with about two spoons full of seasoned beef and a generous handful of shredded cheddar cheese.
Fold burrito up by folding each side into the center, according to directions and photos in this post. Place burritos into zipper seal freezer bags, not touching or separated by waxed paper, and freeze.
To reheat, place a burrito, uncovered, on a microwave safe plate and microwave for two minutes, or until heated through.