Peel and dice the potatoes into 1/2-inch cubes. Rinse them under cold water until the water runs clear, then pat them thoroughly dry with a clean kitchen towel or paper towels. In a medium bowl, toss the dried diced potatoes with olive oil, smoked paprika, garlic powder, onion powder, salt, and black pepper until evenly coated.

Heat a large non-stick skillet over medium-high heat. Add the seasoned potatoes in a single layer (cook in batches if necessary to avoid overcrowding). Cook for 15-20 minutes, stirring occasionally, until they are golden brown and tender crisp. Alternatively, cook in an air fryer at 400°F (200°C) for 15-20 minutes, shaking the basket halfway through. Remove from skillet and set aside.

While potatoes are cooking, whisk the eggs with milk, salt, and pepper in a medium bowl until well combined. In a separate skillet, melt butter over medium-low heat. Pour in the egg mixture. As the eggs begin to set, gently push them from the edges to the center with a spatula. Continue cooking and folding until the eggs are cooked through but still moist and fluffy, about 3-5 minutes. Stir in half of the shredded cheese just before the eggs are fully cooked, allowing it to melt slightly.

While the eggs are cooking, warm the tortillas. You can do this in a dry skillet over medium-high heat for 20-30 seconds per side, in the microwave (stacked and wrapped in a damp paper towel) for 30-45 seconds, or directly over a gas flame for a few seconds per side until pliable and slightly charred. Keep warm in a tortilla warmer or wrapped in a clean towel.

Divide the warm tortillas among serving plates. Spoon a generous amount of the crispy potatoes onto each tortilla, followed by the cheesy scrambled eggs. Sprinkle the remaining shredded cheese over the eggs. Add your favorite toppings like salsa, avocado slices, fresh cilantro, or hot sauce. Serve immediately.