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Step 1
Prepare the reduction – In a small saucepan, combine vinegar, white wine, shallots, and half of the tarragon. Simmer over low heat until the liquid is reduced to about 1 tablespoon. Strain and let cool slightly.
Step 2
Whisk the egg yolks – In a heatproof bowl, whisk the egg yolks with the reduction until slightly thickened.
Step 3
Create a double boiler – Place the bowl over a saucepan of gently simmering water (without touching the water). Continue whisking until the mixture thickens and becomes pale.
Step 4
Incorporate the butter – Slowly drizzle in the melted butter while whisking continuously until the sauce emulsifies into a smooth, velvety consistency.
Step 5
Season and finish – Stir in the remaining tarragon, salt, pepper, and a squeeze of lemon juice if desired. Serve immediately.