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First you want to heat your oven 350 degrees, and start cooking the tater tots. The tots will probably need about 20 minutes to cook (but check the packaging, I am not familiar with cooking times for various tater tot brands - shocking, I know). During that time, start preparing everything else.
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I like to cook my scrambled eggs low and slow. I whisk the eggs together, and heat a non-stick skillet over low heat (the second lowest temperature setting). Add the eggs, and stir frequently with a rubber spatula. It will seem like nothing is happening for a while, but the eggs with slowly cook. The low and slow technique yields softer creamier eggs, so I think it is worth the extra time - it takes about 15 minutes from start to finish. Once the eggs are almost done, season with some salt and pepper.
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5 minutes after the tots go into the oven, and while you are keeping a watchful eye over those scrambled eggs, you want to place the bacon on a parchment-lined baking sheet and place the bacon in the oven with the tots. Depending on the thickness of the bacon, and your desired level of crispness, the bacon will take 12-15 minutes to cook. Once the bacon is done, place on a paper towel and blot to absorb any excess grease.
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Heat up the refried beans, and slice the avocado.
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To prepare each breakfast burrito, add some refried beans (on the top!), then scrambled egg, tater tots, cheese, bacon, spinach, avocado, salsa, and sour cream.
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To roll the burritos, first fold over the sides, and then roll from top to bottom, using those refried beans as burrito glue to hold everything together.
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If you want, you can lightly fry the burritos in olive oil.