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Put the beans on the tortilla and use a fork to mash them over the surface. Top with salsa.
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Heat the oil in a medium cast iron or non-stick skillet over medium heat. Crack the egg on one side of the pan. Set the tortilla (beans side up) on the opposite side of the pan to warm.
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Cook the egg according to your personal preference: sunny side up, over easy, or over hard.
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When the egg is done, add a pinch of salt. Use a spatula to transfer the egg on top of the beans and then tranfer the huevos to a plate. Garnish with cheese and/or avocado, if desired. Eat with a knife and fork (or plan to get messy and eat like a taco.