|Frozen lobster tails||24 Ounce, thawed (4 Tails, 6 Ounce Each)|
|Shallot||1 , finely chopped|
|All purpose flour||3 Tablespoon|
|Half and half||1 1⁄2 Cup (24 tbs)|
|Dry white wine||1⁄4 Cup (4 tbs)|
|Dry mustard||1 Pinch|
|Chopped fresh tarragon||1 Tablespoon|
|Freshly grated parmesan cheese||1⁄2 Cup (8 tbs)|
1. Using kitchen scissors, cut away the portion of shell on underside of lobster tails.
2. Into large skillet, fitted with vegetable steamer, pour 1 inch water. Place lobster tails, meat side up, in steamer; heat to boiling over high heat. Cover and reduce heat; simmer until lobster tails are just cooked through, about 8 minutes. Refrigerate lobster until cool enough to handle.
3. Meanwhile, in 3-quart saucepan, melt butter over medium heat. Add shallot and cook, stirring, until tender, about 2 minutes. Stir in flour and cook until bubbly, about 1 minute. Stir in half-and-half, wine, salt, and dry mustard. Cook, stirring, until sauce has thickened and boils. Reduce heat to low; simmer, stirring often, 5 minutes.
4. Preheat broiler. Remove lobster meat from shells (reserve shells) and cut into bite-size pieces. Stir lobster meat and tarragon into sauce. Place lobster shells on rack in broiling pan. Fill lobster shells with lobster mixture. Sprinkle evenly with Parmesan. Place pan in broiler 5 inches from heat source. Broil until browned and bubbly, about 3 minutes.