Preheat a skillet over high heat. Season steak with salt and pepper, sear for 3-4 minutes per side until desired doneness. Let rest for 5 minutes, then slice thinly.

In the same skillet, add oil and diced potatoes. Cook over medium heat for 10-12 minutes, stirring occasionally, until golden brown and fork-tender.

Lower heat and whisk eggs in a bowl. Pour into the skillet and stir gently for 3-4 minutes until softly scrambled.

Warm tortillas on a dry skillet for 30 seconds on each side until pliable, or wrap in a damp paper towel and microwave for 20 seconds.

Lay a warm tortilla on a clean surface. Layer with steak, potatoes, eggs, and cheese. Fold in sides and roll tightly.

Serve immediately while hot, sliced in half or whole, with optional salsa, guacamole, and sour cream on the side.