Soak 8 ounces salt cod in water 12 hours.
Cook 3 cups diced, peeled potatoes and cod in boiling water till potatoes are tender; drain.
Beat with electric mixer.
Add 1 beaten egg, 2 tablespoons butter, and 1/4 teaspoon pepper; beat.
Drop by heaping tablespoons into deep, hot fat (375Â°).
Fry till golden, 2 to 3 minutes; turn once.