Heat a skillet over medium-high heat. Add the diced Spam and fry until browned and slightly crisp on the edges, about 4 to 5 minutes. Crack the eggs directly into the pan with the Spam. Season with salt and pepper. Cook, stirring occasionally, until the eggs are fully set to your preference. Remove from heat.

In a separate pan, brown the ground beef or chipped beef over medium heat. If using ground beef, drain excess fat and reserve 2 tablespoons. Stir the flour into the beef and reserved fat to make a roux, cooking for about a minute without browning. Combine the evaporated milk and water and add gradually, whisking continuously to avoid lumps. Add the butter and cook, stirring, for 5 to 10 minutes until the sauce thickens to a gravy consistency. Season with salt and pepper. Toast the bread and spoon the creamed beef generously over the top.

Plate the Spam and eggs alongside the SOS on toast. Serve with a portion of canned peaches, a small handful of M&Ms and a cup of prepared instant coffee. Eat it the way a soldier would have, quickly, gratefully, and without too much concern for presentation.