Prepare the ingredients
Heat the tortillas in a skillet or in the microwave until warm and pliable. Keep them covered with a clean kitchen towel to keep them warm. Slice the avocado and chop the cilantro for garnish.
Cook the eggs
In a large skillet, heat olive oil over medium heat.
Crack the eggs into the skillet and cook them to your desired level of doneness (scrambled, fried, or poached).
Season with salt and pepper to taste.
Warm the black beans
In a small saucepan, heat the black beans over medium heat until warmed through.
Season with a pinch of salt if desired.
Make the salsa (optional)
In a bowl, combine diced tomatoes, diced red onion, diced jalapeño, chopped cilantro, lime juice, and salt to taste.
Mix well to combine.
Assemble the tacos
Lay out the warm tortillas on a flat surface.
Divide the cooked eggs evenly among the tortillas.
Top each taco with black beans, diced tomatoes, avocado slices, shredded cheese, and fresh cilantro.
If using, add salsa on top of each taco.
Serve the breakfast tacos immediately, garnished with additional cilantro if desired.