REMOVE any wrappers from the burrito (foil, paper, etc.). Optional: Unwrap the burrito and remove any cold fillings (sour cream, guacamole, tomatoes, lettuce). Rewrap the burrito.
WET a paper towel with water and ring it out. It should be damp, but not soaking or dripping.
WRAP the damp paper towel around the burrito. The whole burrito, especially the open area where the filling shows, should be completely covered in the damp paper towel.
PLACE the burrito on a microwave-safe dish.
MICROWAVE on high power. Start with 30 seconds for small burritos and 45 seconds for large burritos.
FLIP the burrito over and microwave on high power for 15 to 20 seconds more.
CHECK the internal temperature of the burrito. Continue warming in 15 to 20 second intervals until it is warm to your satisfaction.
REMOVE the microwave-safe plate and take the paper towel off the burrito. Be careful not to burn your fingers.
REPLACE any cold ingredients you took out. Enjoy.