In a small skillet, add: Beans, A spoonful of salsa, Cumin + chili powder. Heat 2–3 minutes until bubbly. Push to one side of the pan.
In the same skillet: Add a tiny splash of oil or butter. Fry eggs to your liking (sunny-side up is classic).
You can: Warm them over the flame, or Microwave 10–15 seconds, or Toss into the skillet for a few seconds per side.
Layer: Tortilla, Spoonful of warm beans, Eggs, Salsa on top, Any extras you like.