Preheat your oven to 425°F (220°C) and line a baking sheet with parchment paper.
In a large bowl, combine the flour, garlic powder, onion powder, smoked paprika, salt, and pepper. Gradually whisk in water until you have a smooth batter.
Dip each cauliflower floret into the batter, ensuring they are evenly coated, then place them on the prepared baking sheet.
Bake in the preheated oven for 20-25 minutes or until the cauliflower is golden and crispy.
In a large bowl, toss the baked cauliflower florets with buffalo sauce until they are well coated.
Warm the tortillas in a skillet or in the microwave for about 30 seconds until pliable.
Assemble the tacos by placing a generous amount of buffalo cauliflower on each tortilla, followed by sliced avocado, shredded lettuce, diced tomatoes, and crumbled blue cheese (if using).
Garnish with fresh cilantro and drizzle with additional buffalo sauce if desired.
Notes
Feel free to adjust the spice level by adding more or less buffalo sauce.