1. Prepare the Potatoes:

• Wash and dice the potatoes into small, evenly sized cubes (about 1/2-inch). This ensures they cook evenly and quickly.
• Heat the olive oil in a large skillet over medium heat. Add the diced potatoes in a single layer.
• Sprinkle the potatoes with garlic powder, smoked paprika, chili powder (if using), salt, and black pepper. Toss to coat evenly.
• Cook the potatoes for 10-12 minutes, stirring occasionally, until they are golden brown and crispy on the outside and tender on the inside. Adjust the heat as needed to prevent burning.
• Once cooked, transfer the potatoes to a plate lined with paper towels to drain any excess oil.

2. Scramble the Eggs:

• In a medium mixing bowl, crack the eggs and whisk them together with the milk (if using) until well combined. Add a pinch of salt and pepper.
• Heat a nonstick skillet over medium-low heat and melt the butter.
• Pour the eggs into the skillet and let them cook undisturbed for about 30 seconds.
• Gently stir the eggs with a spatula, pushing them from the edges toward the center to create soft, fluffy curds. Continue stirring occasionally until the eggs are just set but still slightly glossy. Avoid overcooking, as the eggs will continue to cook slightly from residual heat.
• Remove the skillet from heat and set the eggs aside.

3. Warm the Tortillas:

• Heat the tortillas one at a time in a dry skillet over medium heat for about 15-20 seconds on each side, or until they are warm and pliable.
• Alternatively, wrap a stack of tortillas in a damp paper towel and microwave for 20-30 seconds.

4. Assemble the Tacos:

• Place a warm tortilla on a flat surface. Add a layer of crispy potatoes in the center, followed by a scoop of scrambled eggs.
• Sprinkle shredded cheese on top of the eggs while they’re still warm, allowing it to melt slightly.
• Add any desired toppings, such as salsa, avocado, cilantro, or hot sauce.
• Fold the tortilla in half or roll it up to create a taco. Repeat with the remaining tortillas and fillings.

5. Serve and Enjoy:

• Serve the tacos immediately with extra toppings or sides, such as fruit, hash browns, or refried beans.