Prepare Potatoes: Start by peeling, dicing, and boiling the potatoes in salted water until tender, which takes about 15 minutes.

Mash Potatoes: Once tender, drain and mash while warm, adding salt to taste.

Cook Filling: In a skillet, heat oil, sauté scallions and tomatoes, then add seasoned ground beef and cook.

Form Balls: Take a portion of the mashed potatoes, flatten it, add filling, seal, and shape into a ball.

Make Batter: Whisk together eggs, flour, heavy cream, and salt until smooth.

Coat and Fry: Dip each ball into the batter, roll in panko crumbs if desired, and fry in hot oil until golden brown.

Drain: Transfer to a cooking rack to drain excess oil.