Peel and dice potatoes.
Heat oil in a large skillet over medium heat.
Add potatoes and cook until fork tender, about 15-20 minutes.
Season with salt, pepper and garlic powder. Remove from heat.
While potatoes are cooking, shred cheese, dice beef, and prepare Pico de gallo.
In a medium bowl combine remaining diced onion, chopped tomatoe, jalapeño and cilantro.
Heat diced steak meat in the microwave until heated through.
Heat flour tortilla until soft. You can either microwave them or a few seconds or heat them on a comal or skillet until warm and soft.
Add a generous amount of shredded cheddar cheese.
Place about a ½ cup of the beef onto the flour tortilla.
Place about a ½ cup of diced potatoes onto the flour tortilla.
Add 2-3 tablespoons of pico de gallo.
Roll up flour tortilla to enclose the filling.
Serve with a side of salsa and sour cream if desired.