Preheat the oven to 350° F.
Place the tortillas on a baking sheet and bake for 3 to 5 minutes, until crisp.
Heat the refried beans and spread on the tortillas.
If you are frying or scrambling the eggs, use 1 teaspoon of butter for each 2-egg serving, and cook in a nonstick skillet.
Place 2 eggs on each tortilla, spoon cup of salsa on the side, and serve