Cut the bacon into bite-sized pieces and sauté in a pan on medium heat until it's crispy.
Remove the bacon from the pan and set aside. Pour most of the bacon grease out of the pan. Leave about one tablespoon of the grease in the pan and add the salsa. As a reminder, never pour the excess bacon grease down the kitchen sink drain. Always wait for it to cool and throw it in the trash or use it in another recipe.
Add the beans to the salsa and simmer on low heat for 3-5 minutes.
While the salsa mixture cooks, crisp the tortillas in a separate pan. Spray both sides of the tortillas with cooking spray and cook them on medium heat for about 3-4 minutes per side. I use a large pan to fit about 3 corn tortillas at once to reduce the total cooking time.
Crack the eggs on top of the salsa. Sprinkle with salt and pepper. If you're using shredded Mexican cheese, sprinkle that on top of the eggs. Turn the heat to low and cover the pan with a lid and cook until the eggs are no longer runny.
Assemble by placing the crispy tortilla on the plate and pour salsa/beans and an egg on top of the tortilla. Top with the cooked bacon pieces and if you're using queso fresco, sprinkle that on top. Serve as an open tortilla or fold for a taco.
Optional garnishes are fresh cilantro, sliced avocado, or sliced jalapeño.