Preheat your oven to 400°F and line a small baking sheet with parchment paper.
Dice the Yukon Gold potatoes into half-inch cubes and toss them on the baking sheet with olive oil, garlic powder, and half of the sea salt and black pepper.
Roast the potatoes for 20-25 minutes, tossing halfway through, until they are golden brown and crispy.
Season the top sirloin steak with the remaining sea salt and black pepper on both sides.
Heat a cast-iron skillet over medium-high heat and add half of the ghee. Once hot, sear the steak for 3-4 minutes per side for medium-rare, then remove from the pan and let it rest for 5 minutes.
In the same skillet, reduce heat to medium and add the remaining ghee. Crack the eggs into the pan and cook until the whites are set but the yolks remain runny.
Push the eggs to one side and add the baby spinach to the skillet, sautéing for 1 minute until just wilted.
Slice the steak against the grain and serve alongside the roasted potatoes, eggs, and wilted spinach.