Cream is practically a ready-made sauce. All it needs is a little reduction and a flavor. Here, peppercorns and shallot are sautéed in the pan in which beef has been cooked. The pan is deglazed with cognac, and then cream is cooked down to the desired consistency. The sauce is usually served at restaurants with pricey cuts, but I recommend buying a lesser cut, such as a top sirloin, and elevating it with this sauce. Sear the meat and serve it rare, cut into slices.