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.