Begin by washing and peeling the Yukon Gold potatoes. Cut them into small, even-sized cubes to ensure they cook uniformly. Place the cubes in a large pot, cover them with water, and add a generous pinch of kosher salt. Bring the water to a boil and cook the potatoes until they are tender, about 15-20 minutes.
Once the potatoes are cooked, drain them in a colander and allow them to cool slightly. In a large mixing bowl, mash the potatoes with a fork or potato masher until they are smooth. Add the kosher salt, onion powder, paprika, ground cumin, and garlic powder. Mix well until all the seasonings are evenly distributed.
Preheat your oven to 425°F (220°C). Line a baking sheet with parchment paper and lightly grease it with extra virgin olive oil or cooking spray.
Using your hands or a spoon, take a portion of the seasoned mashed potatoes and shape them into small patties. Place the patties on the prepared baking sheet, ensuring there is enough space between each one for even cooking.
Bake the potato patties in the preheated oven for about 20-25 minutes, flipping them halfway through to ensure they are golden and crispy on both sides. In the last few minutes of baking, sprinkle the shredded Monterey cheese over the patties and return them to the oven until the cheese melts and becomes bubbly.
While the potato patties are baking, heat a skillet over medium heat. Warm the corn tortillas one by one for about 30 seconds on each side until they are pliable and slightly toasted.
Once the potato patties are out of the oven, place a crispy potato patty in the center of a warm tortilla, add a generous dollop of sour cream, and any other toppings you desire.