Place a piece of parchment paper or plastic wrap on your counter followed by a sheet of nori with the shiny side down. Use a rice paddle or wet fingers to press a thin even layer of rice onto the nori sheet. Leave half an inch exposed on the top.
Start adding your fillings in the middle of the rice near the bottom of the nori sheet, leaving some space from the top for rolling. Drizzle with sauce (optional).
To begin the rolling process, you're going to use a pull, tuck, squeeze, and roll method. Using both hands, pull up the plastic wrap or parchment paper and push it forward while tucking in the filling with your fingers.
Use both hands to tightly wrap around the burrito to secure it. If any plastic wrap got tucked under during the roll, gently pull it out and continue to pull it forward to complete the roll.
Wipe the blade of a sharp knife with a damp towel and cut the burrito in half. Serve with a dipping sauce of your choice.