Preheat the oven to 425°F. Spray baking sheet with nonstick cooking spray.
Steam the broccoli by by placing 2 cups broccoli in microwavable bowl with a few tbsp of water until softened. Set aside and let cool.
Once broccoli has cooled down, place in food processor and pulse only about 3-4 pulses. You do not want to overdo it - you want small chunks, not pureed broccoli! If you do not have a food processor, chop broccoli very finely. Add broccoli to large bowl and mix thoroughly with the egg, onions, cheese, breadcrumbs, salt, pepper, and garlic powder.
Tip: For firmer bites, refrigerate the mixture for about 30 minutes. This will help keep it's tater-tot shape. For each bite, press about 1 Tbsp size ball of the mixture into your hands and roll into a firm ball. Place all bites on baking sheet and bake for 20-22 minutes (flip all bites over once halfway through baking). Serve bites with ketchup or your dip of choice and enjoy!