Grate the kalabasa or butternut squash using a cheese grater. You can also use a food processor.

Combine grated kalabasa nd corned beef in a bowl. Mix the ingredients together.

Add garlic powder, pepper, salt, egg, and breadcrumbs. Continue to mix until all ingredients are well blended. Note: If the texture of the mixture is still sticky, you can add more breadcrumbs.

Heat oil in a cooking pot.

Scoop around 2 tablespoons of mixture and mold it into nuggets. Dredge in breadcrumbs.

Fry one side until golden brown. Turn over and continue to fry the opposite side until the same color is achieved. Remove from the cooking pot and let excess oil drip.

Tranfer to a serving plate. Serve with your favorite dipping sauce.