Recurring decimals can be converted to fractions by representing the repeating decimal as an equation and multiplying both sides by a power of 10 to eliminate the decimal point, then solving for the variable. For example, to convert 0.1, we write 0.1 = x, multiply both sides by 10 to get 1.1 = 10x, then solve to find x = 1/9, representing 0.1 as the fraction 1/9.