1. Preheat the oven to 300 F.
2. On a foil lined baking pan, place both the tortillas.
3. Using a spoon spread the refried beans, equally on each tortilla, in an even layer.
4. In a hot non-stick pan, break 2 eggs at a time, cook until the egg white is firm, season with salt, pepper and garlic powder, flip the eggs, season and cook the other side.
5. Cook the remaining 2 eggs in the same way.
6. Place 2 eggs on 1 tortilla, spoon the salsa over the eggs and spread all over the tortilla.
7. Sprinkle cheese evenly on both the tortillas, spread all over.
8. Bake the pan in the oven and cook for 20 minutes, for the last the minute turn the oven to broiler and cook until it starts to bubble.
9. On a serving plate, place 1 egg caliente, put a dollop of sour cream in center and garnish with parsley or cilantro and serve hot.
All egg lovers would simply love this dish. Yummy eggs served on tortillas and rolled with salsa, cheese and other delectable ingredients make for a filling indulgence. It's so good and nutritious that you will be able to snack on them any time you want.