For the Cauliflower:

1. Preheat the oven to 400°F (200°C). Line a baking sheet with parchment paper.

2. In a large bowl, toss the cauliflower florets with olive oil, chili powder, cumin, garlic powder, salt, and pepper until evenly coated.

3. Spread the seasoned cauliflower florets in a single layer on the prepared baking sheet.

4. Roast in the preheated oven for 20-25 minutes, or until the cauliflower is tender and lightly browned, stirring halfway through cooking.

For the Tomatillo Salsa:

1. In a blender or food processor, combine the tomatillos, jalapeño (if using), cilantro, scallions red onion, garlic, lime juice, and a pinch of salt.

2. Pulse until the salsa reaches your desired consistency. Taste and adjust seasoning if needed.

Assemble the Tacos:

1. Warm the tortillas in a dry skillet or directly over a gas flame until they are soft and pliable.

2. Spoon some roasted cauliflower onto each tortilla.

3. Top with a spoonful of tomatillo salsa and a few slices of sweet heart tomatoes.

4. Add any additional toppings you like, such as avocado slices, shredded cabbage, or crumbled cotija cheese.

5. Serve the tacos immediately, with extra tomatillo salsa on the side for dipping or drizzling.

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