Heat tortillas on each side in a lightly oiled pan over medium-high heat; wrap tightly in aluminum foil and place in a warm oven.

Combine salsa and black beans in a small sauce pan; place over medium heat, bring to a simmer, and keep warm.

Melt butter in a sauté pan over medium-high heat. Working in batches if necessary, crack eggs and add to pan; fry to desired doneness and season with salt and pepper.

To serve, place a warm tortilla on each serving plate. Divide bean and salsa mixture evenly over each tortilla; top with a fried egg. Garnish as desired, serve at once.