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Step 1
Toast the corn tortillas: Place a tortilla directly over a gas burner set to medium heat. Flip after 1 to 2 minutes when the tortilla begins to char in spots. Repeat with the second tortilla. Alternatively, wrap the tortillas in a damp paper towel and microwave for 30 seconds. Set aside.
Step 2
Heat a small, well-seasoned cast iron skillet or heavy nonstick pan over medium heat. Add 1/4 teaspoon coconut oil or olive oil and swirl to cover the bottom of the pan. Add the spinach and cook just until thawed, breaking up any larger frozen chunks with a spatula.
Step 3
Add the remaining coconut or olive oil, then pour in the beaten egg. Sprinkle lightly with salt and pepper. Let the eggs cook without stirring for 30 to 45 seconds, then stir gently to bring the uncooked egg in contact with the bottom of the pan. Cook for about 1 minute more, just until the eggs are cooked but still moist. Remove from the heat and let sit for 20 seconds so any pieces of egg stuck to the pan will steam off.
Step 4
Divide the eggs between the two corn tortillas. Top each tortilla with diced avocado, Sriracha or hot sauce, and scallions, if desired. Serve immediately.