Lay one piece of nori on a clean, flat surface like a large plate or a cutting board. Spoon and spread a thin layered of steamed rice on the middle of the seaweed. Sprinkle a little bit of salt and pepper on top of the rice.
Place pieces of spam, fried egg on top. Then spread a thin layer of mayonnaise, followed by lettuce, bonito flakes on top.
Spoon another thin layer of steamed rice on top of everything.
Then bring the sides corner of seaweed together. Continue to fold the other two corners toward the center. Make sure the rice is tucked nicely inside but you don’t need to use force and press it into a shape.