Acrats Morue. The dry salt cod should be soaked in cold water for at least 12 hours, the water being frequently changed. It is then skinned, boned, and flaked. Pound it in a mortar with salt, pepper, chilli peppers, and a little garlic. Then mix with a somewhat thin batter, made with a few tablespoons of flour, mixed with a little water. Drop a spoonful of the mixture in boiling oil and fry to a light golden brown.