Gather all ingredients on your countertop for easy access.
Heat a non-stick skillet over medium heat.
Add diced onions and bell peppers to the skillet, sautéing until soft.
In a bowl, whisk the eggs with salt and pepper.
Pour the eggs into the skillet with the vegetables, scrambling until cooked through.
Add the cooked potatoes and meat (if using) to the egg mixture, stirring until combined.
Remove the skillet from heat and sprinkle cheese over the egg mixture.
Warm the tortillas in a separate pan or microwave for a few seconds.
Place half of the egg mixture onto each tortilla.
Roll the tortillas tightly, folding in the sides as you go, to form a burrito.
Serve with salsa on the side.