We describe the nest and eggs of the Puna Tapaculo (Scytalopus simonsi) from Bolivia, and include observations of nest building, incubation, and parental care. The nest is similar to several other described nests in the genus in construction and placement: a domed cup nest of grasses in an excavated burrow in a vertical bank. Both male and female constructed the nest, brooded, and provisioned the young, typical of Scytalopus and tracheophone suboscines. This is only the second described Scytalopus nest constructed of grasses, probably an adaptation to its drier habitat near and above treeline. The growing body of Scytalopus nest descriptions suggests they do not exhibit generic level stereotyped nest structure and placement, unlike other tracheophone suboscines, which show strong phylogenetic signal in nest architecture.