Spray a nonstick skillet over medium-high heat.
Add spinach and cook, stirring, until wilted, 2-4 minutes.
Whisk together eggs in a small bowl with salt, pepper and garlic powder. Add eggs to skillet and cook, stirring, until cooked through, 3-4 minutes.
Place 1/4 of egg mixture in the center of each tortilla, and sprinkle with 1 ounce cheese.
Top with 4 slices avocado and fold into a burrito.
Slice in half and serve.