Crack the eggs into a mixing bowl with a pinch of salt and pepper. Whisk until no streaks of white remain.
Melt the butter in a 10-inch / 25 cm nonstick skillet over medium-low heat.
Pour in the eggs and cook, stirring slowly with a rubber spatula, for 3 to 4 minutes until softly set but still glossy. Pull the pan off the heat while the eggs look a touch wet, they keep cooking from residual heat.
Warm the tortillas in a dry skillet or the microwave for about 15 seconds a side until pliable and they don't crack when folded.
Spread 30 g of the softened cream cheese over each tortilla, leaving a 1-inch border around the edge.
Layer the baby spinach, scrambled eggs, torn smoked salmon, red onion, and capers down the center of each tortilla.
Scatter the fresh dill over the top and drizzle with the lemon juice. Add a crack of black pepper.
Fold in the two sides of the tortilla, then roll it up tightly from the bottom. Slice each wrap in half on a diagonal and serve right away.