Thoroughly wash the potatoes and peel the skin off.
Bring to a boil over medium-high heat and allow potatoes to cook until they are soft. Place softened potatoes into a large bowl.
Roughly mash softened potatoes. Add butter, cheese, garlic powder, chili powder (optional), salt, and black pepper, and mix to combine.
Heat the corn tortillas in the microwave or comal for 30 seconds.
In a large skillet, heat the oil over medium-high heat.
Spread about 3 tablespoons of the mashed potatoes on one side of the tortillas and fold them to create tacos.
Fry each taco for about 2 minutes per side, or until the tortillas are golden and crispy, flipping the taco carefully with a small spatula.
Place the tacos on a baking sheet covered with paper towels to soak up any excess oil. Continue frying the tacos in batches until complete.
Top with your favorite toppings...avocado crema, salsa, cotija cheese, or Mexican crema.