1. Sauté shallots in butter for 1 minute. Add mushrooms and sauté until lightly browned.
2. Add wine to shallots and mushrooms and bring just to a simmer. Poach scallops in the mixture until slightly firm. Strain out shallots, mushrooms and scallops and divide evenly between four scallop shells or ramekins. Leave broth in pan.
3. Stir cream into broth and bring to a boil, reducing mixture to about half the original volume. Immediately remove from heat and cool for a couple of minutes.
4. Whisk in egg yolk, cayenne and tarragon (if desired) to taste. Add lemon zest and mix. Adjust flavors with salt as desired.
5. Pour sauce over scallops, dividing evenly between the four ramekins. Top with Gruyère cheese.
6. Place ramekins under broiler until sauce is bubbling and cheese is lightly browned. Serve immediately.
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