Combine eggs, cheese and water in small bowl. Spray large nonstick skillet with cooking spray; heat over medium-high heat until hot. Add egg mixture; cook and stir 1 to 2 minutes or until scrambled and just set. Set aside; keep warm.
Season beef Steaks with pepper. Carefully wipe out skillet with paper towels, if necessary. Spray with cooking spray; heat over medium-high heat until hot. Add 1/2 of beef; cook 1/8-inch thick steaks 1 to 2 minutes (1/4-inch thick steaks 3 to 4 minutes) or until outside surface of beef is no longer pink. Do not overcook. Remove from skillet. Repeat with remaining beef. Season beef with salt, as desired.
Layer 1/2 of beef on each tortilla, leaving 1-1/2-inch border on right and left sides; top with 2 tablespoons salsa and 1/2 of eggs. Fold right and left sides of tortilla over filling. Fold bottom edge up over filling and roll up tightly. Serve with toppings, if desired.
Nutrition information per serving: 501 Calories; 180 kcal Calories from fat; 20 g Total Fat; 7 g Saturated Fat; 7 g Monounsaturated Fat; 298 mg Cholesterol; 1414 mg Sodium; 4 g Total Carbohydrate; 2.8 g Dietary Fiber; 39 g Protein; 5.5 mg Iron; 6.8 mg Niacin; 0.5 mg Vitamin B6; 1.9 mcg Vitamin B12; 5.4 mg Zinc; 58.6 mcg Selenium;