Preheat the oven to 400 degrees F. Line a baking sheet with parchment paper.
Steam broccoli according to package directions.
Add the broccoli to a food processor and pulse a few times to break down into smaller pieces.
Allow to cool slightly, then add to a bowl and mix with eggs, Parmesan cheese, flour, garlic powder, onion powder, salt and pepper.
Scoop 1 tablespoon of mixture and gently form into a tater-tot shape. Place onto the prepared baking sheet. Repeat with remaining mixture, spacing the broccoli tots apart evenly.
Bake for 10 minutes, then flip and bake for another 10-15 minutes or until golden brown.
