Reheat the refried beans. Peel and slice avocado, and wash and spin dry cilantro.
Crash eggs into a large bowl, season with sea salt and pepper, and whisk until well combined.
Preheat a large pan over medium heat and once hot lightly oil and add the whisked eggs. Use a spatula to immediately move around and scramble. Once cooked to your liking, remove from the heat and set aside in a bowl or on a plate to avoid overcooking.
Preheat a cast-iron skillet over medium heat and add tortillas for about 1 minute per side then start building the tacos.
Spread a little refried beans on the tortilla, add some scrambled egg, sliced avocado, cilantro, salsa and crumbled up queso fresco and serve.