1. Line a baking sheet with parchment paper, or grease your air fryer tray.
2. Steam cauliflower florets until fall-apart soft. Drain fully, then set aside to cool.
3. Preheat the oven to 425 degrees Fahrenheit (218 degrees Celsius). Alternatively, heat the air fryer as close to this temperature as it goes.
4. Mix baking powder, garlic powder, salt, flour, and optional oregano in a small bowl.
5. Place cooled cauliflower in a clean dish towel or cheesecloth over a sink or bowl, and squeeze out as much liquid as you can.
6. Mash with a fork or potato masher until smooth. Then stir the mashed cauliflower with the spice mixture. If too dry, slowly add a little water.
7. Press into tater tot shapes with your hands. Roll each cauliflower tot in a bowl of crushed fine breadcrumbs or almond flour.
8. Place on the prepared baking sheet or arrange in the air fryer basket. Bake 25 minutes or until lightly browned and crispy. Or air fry ten minutes or until desired, shaking the basket halfway through.
9. Serve hot as a side dish or appetizer, with optional toppings of choice.
10. Let cool before refrigerating any leftovers in a covered container for up to five days.