Heat oil in a small skillet over medium-high heat. Fry tortillas one at a time until firm, but not crisp. Remove to paper towels to drain grease.
Meanwhile, combine the refried beans and butter in a microwave-safe dish. Cover, and cook in the microwave until heated through. When tortillas are done, fry eggs over easy in the skillet. Add more oil if the tortillas have absorbed it all.
Place tortillas onto plates, and spread a layer of beans on them. Top with cheese, a fried egg, crumbled bacon and if desired, salsa.