Put the butter in a small heavy saucepan and let it melt slowly. Skim off the white foam that rises to the top. Carefully pour off and reserve the clear yellow liquid. Discard the milky residue at the bottom.
Heat the shallots, vinegar, peppercorns, and tarragon in another small heavy saucepan and cook until all the liquid evaporates. Remove from the heat and l
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