Spray a small non-stick skillet with cooking spray and set over medium heat.
Season beaten eggs with salt and pepper, then pour into skillet. Quickly tilt the pan to cover with egg. Using a spatula, lift the edges of the egg and tilt the pan to allow uncooked egg to flow around the pan. Continue lifting the edges and tilting the pan until the omelet is set but still moist, about 2 minutes.
Place the cheese, bacon and avocado on one side of the omelet. Fold over to cover the fillings. Cook 1 minutes. Gently slide onto serving plate. Garnish with salsa, sour cream and cilantro, then serve.