In a small bowl, pour boiling water over sun-dried tomatoes; let stand 5 minutes. Drain., In a large skillet coated with cooking spray, heat butter over medium-high heat; saute mushrooms and shallots until tender, 3-4 minutes. Add garlic; cook and stir 1 minute. Remove from pan., Sprinkle steaks with pepper and salt. In same skillet, heat oil over medium heat; cook steaks until desired doneness (for medium-rare, a thermometer should read 135°; medium, 140°), 5-7 minutes per side. Remove from pan; keep warm. , Add wine and thyme to skillet; bring to a boil, stirring to loosen browned bits from pan. Cook, uncovered, until liquid is reduced by half. In a bowl, mix flour and broth until smooth; gradually add to wine mixture. Stir in sun-dried tomatoes and mushroom mixture; bring to a boil. Cook and stir until thickened, about 2 minutes. Spoon over steaks.