
Heat the cooking oil in a skillet over medium heat.
Warm the tortillas in the skillet for about 1 minute on each side until they are pliable but slightly toasted. Set them aside.
Using the same skillet, fry the eggs to your liking. Season them with salt and pepper.
While you're preparing the tortillas and eggs, heat the refried beans until they're warm in a separate small skillet.
If using beans, spread a layer of warm refried beans on each tortilla. Place a fried egg on top of the beans on each tortilla.
Spoon salsa over the eggs, sprinkle cheese and add any other toppings you want like picked onions and avocados.