Brown the Potatoes: Heat 1 tablespoon (15 ml) of the oil in a 12-inch skillet over medium-high heat. Add the frozen potatoes in an even layer and season with 1/4 teaspoon salt and 1/4 teaspoon black pepper. This initial browning is crucial for developing flavor and texture.

Cook Until Crisp and Tender: Cook the potatoes for 10 to 12 minutes, turning them every 2 to 3 minutes. They should be golden brown on several sides and tender in the center. If they brown before becoming tender, reduce the heat to medium and cover the skillet for 2 minutes to allow the insides to cook through.

Set the Potatoes Aside: Transfer the potatoes to a large plate or bowl. Keep them uncovered so the steam can escape and the browned surfaces stay crisp. This step is important to maintain the desired texture of the potatoes.

Cook the Sausage: Return the skillet to medium-high heat and add the remaining 1 tablespoon (15 ml) oil only if the pan looks dry. Add the breakfast sausage and cook for 5 to 7 minutes, breaking it into small crumbles. Properly browning the sausage adds depth of flavor to the filling.

Add the Vegetables: Stir in the onion, bell pepper, smoked paprika, 1/4 teaspoon salt, and the remaining 1/4 teaspoon black pepper. Cook for 4 to 5 minutes, until the vegetables are tender and the sausage reaches 160°F (71°C). Drain excess grease if needed to prevent a greasy filling.

Combine the Savory Filling: Return the browned potatoes to the skillet and gently stir them into the sausage mixture. Transfer everything to a large bowl and let it cool for 5 minutes. This cooling step helps prevent steam from making the tortillas soggy.

Whisk the Eggs: In a separate bowl, whisk the eggs, milk, and remaining 1/4 teaspoon salt until the whites and yolks are fully blended. The mixture should look uniform, without streaks of clear egg white, ensuring even cooking.

Scramble the Eggs: Wipe out the skillet if necessary and melt the butter over medium-low heat. Pour in the egg mixture and let it sit for about 20 seconds. Use a spatula to slowly push the eggs from the edges toward the center, allowing them to cook gently.

Finish the Eggs Gently: Continue cooking for 3 to 5 minutes, folding the eggs occasionally, until soft curds form and no liquid egg remains. The eggs should look moist rather than dry or browned. Remove them from the heat; egg dishes should reach 160°F (71°C).

Warm the Tortillas: Place the tortillas on a microwave-safe plate and cover them with a slightly damp paper towel or clean kitchen towel. Microwave for 30 to 45 seconds, until warm and flexible. This makes them easier to fold without cracking.

Fill the Burritos: Place one tortilla on a clean work surface. Add approximately 3/4 cup of the sausage-potato mixture slightly below the center. Top with one-eighth of the scrambled eggs, about 3 tablespoons of cheese, 1 1/2 tablespoons of salsa, and cilantro if using. Leave at least 2 inches of open space around the edges for folding.

Fold and Roll: Fold the left and right sides of the tortilla inward over the filling. Fold the bottom edge up and over the filling, tuck it snugly underneath, and roll the burrito away from you. Avoid overfilling, which can cause the tortilla to split during cooking.

Toast the Burritos: Place the burritos seam-side down in a dry skillet over medium heat, working in batches if necessary. Cook for 1 to 2 minutes per side, until the tortillas are golden and the seams are sealed. This step adds a nice texture and helps keep the burritos intact.

Serve: Let the burritos stand for 2 to 3 minutes before serving. This brief rest allows the melted cheese to settle and reduces the chance of hot filling spilling out when you cut into them.