Using scissors, cut a hole around the inside perimeter of the underside of the sea urchin. Discard the cut shell and clean out the inside of the remaining shell, leaving only the orange-colored roe that sticks vertically to the shell. When the shell is perfectly clean, scoop the roe into a bowl. When all the roe is out, clean the shells thoroughly and dry the inside surfaces. Puree the roe.
To make the soufflé base, melt
Stir the egg yolks and the pureed roe into the soufflé base. Rub the insides of the shells with the remaining butter and dust with the remaining flour. Beat the egg whites until stiff. Fold them into the soufflé base and spoon into the shells. Cook until the soufflés have risen and are slightly browned on top, about 20 minutes. Serve immediately.
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