In a small bowl, beat the cream cheese, mustard and horseradish until blended. Spread a heaping Tbls. of cream cheese mixture over each tortilla.
Layer each tortilla with 8 slices of corned beef, three slices of cheese, another heaping Tbls. of cream cheese mixture and 1/2 c. sauerkraut. Roll up tightly. Chill for 1 hour. Cut each roll-up into 1/2 inc slices. Yield 8 doz.
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