Preheat oven and bake tater tots according to package instructions until crispy.

Cook breakfast sausage in a skillet until browned and crumbly. Drain excess grease, leaving 2 tablespoons in the skillet.

Stir in flour and cook for 2 minutes. Gradually whisk in milk and simmer until gravy thickens. Season with salt and pepper.

Assemble the bowls by placing tater tots in each bowl and topping with sausage gravy. Add optional toppings like cheese, green onions, and eggs.