Warm the tortillas in the oven or microwave (see below).

Heat the 1 tablespoon oil in a medium saucepan over medium heat. Once it is hot, add the beans, garlic powder, onion powder, salt, and cayenne. With a potato masher or sturdy spoon, lightly mash and stir until the beans are creamy but still have a good amount of texture. Pour in the water. Let simmer, stirring constantly, until most of the liquid cooks off and the beans are super creamy. Stir in 1/2 tablespoon butter until it melts. Taste and adjust seasoning as desired. Cover and set aside to keep warm.

In a large mixing bowl, briskly whisk the eggs until they are very well combined and an even pale yellow. Heat a medium-large nonstick skillet over medium heat. Add the remaining 1/2 tablespoon butter. As soon as it begins to foam and sputter, reduce the heat to low, swirl to coat the pan, then pour in the eggs. As soon as the eggs' edges are barely beginning to set (this will happen almost immediately), with a rubber spatula, gently push the setting edges towards the center of the pan. Let cook, using the spatula to gently and continually move the set eggs towards the center and break up big clumps, until the eggs look about three-fourths of the way done (they should still be too wet to eat). Remove from the heat, then continue using the spatula to move them gently, until they are cooked but still soft. This entire process will take 3 to 5 minutes. After the eggs are done cooking, season them with a pinch of salt.

To assemble the tacos, spread a layer of beans, scoop of eggs, and then your toppings of choice: cheese, salsa, and avocado are our faves. Enjoy immediately.