-Dry the liver with paper towels, and then salt and pepper it to taste, using by preference sea salt in large crystals and freshly ground pepper.
-Using a small strainer, sprinkle each piece of liver with flour on each side
-Soak 1/2 porcini mushrooms in a cup of warm water about 15 to 20 minutes
-Melt the butter-oil mixture in a heavy saute pan (a 12-inche pan is best because it allows each piece of liver to have sufficient space)
-When the foam subsides, quickly place each piece of liver in the pan and saute for about two minutes on each side, and quickly add the warmed cognac to the pan, and set it alight. When the flames subside, remove the liver from the pan to a side dish.
-Scrape the fond from the pan, and mix it with the chopped shallot and the mushrooms in the pan and cook for about three minutes, then add the cream and the grated nutmeg, Return the liver to the pan for a minute (it should be pink, but not at all raw inside, Remove the liver and the sauce and sprinkle the dish with fresh or dried tarragon and lemon zest before serving.
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