In a mixing bowl, whisk together the eggs, milk, salt, and black pepper until well combined.

Heat a skillet over medium heat and pour in the egg mixture. Cook, stirring gently, until the eggs are scrambled and fully cooked, about 5-7 minutes.

In another skillet, heat the refried beans until warm. Simultaneously, warm the corn tortillas in a dry skillet until pliable.

On each plate, place two warm tortillas, top with a generous scoop of refried beans, scrambled eggs, and your choice of toppings such as cilantro, salsa, avocado, and cheese.