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1
Trim and discard all tough cartilage from gizzard. Trim and discard fat from heart. Cut gizzard, heart, and liver into 3/4 inch dice. Melt butter in small skillet over low heat. Add shallot and cook until soft, about 3 minutes, stirring occasionally. Increase heat to medium, add giblets, and cook, stirring constantly, 2 to 3 minutes; giblets should remain soft in center. Add 3 tablespoons Cognac to corner of skillet, let warm, then ignite, shaking skillet gently until flames subside. Continue cooking giblets until liquid is reduced to thin glaze (about 2 tablespoons), 2 to 3 minutes, stirring frequently. Let cool for 15 minutes.
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2
Chop giblets finely. Return to skillet and blend with Cognac reduction.
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3
After removing turkey from oven, pour off all fat from roasting pan; reserve 1/4 cup fat. Place roasting pan over high heat. Add 1/2 cup Madeira and stir, scraping up any browned bits. Cook until reduced to 2 tablespoons. Stir in reserved fat. Reduce heat to low, whisk in flour and cook, whisking constantly, until roux is rich nut brown, about 10 minutes. Remove pan from heat and whisk in hot stock. Place pan over medium-high heat and bring to simmer. Stir gravy until thickened to desired consistency (if gravy becomes too thick, blend in up to 1/4 cup more Madeira). Season with salt and pepper.
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4
Strain gravy into large saucepan. Add reserved giblets. Place over low heat and cook 3 to 4 minutes to blend flavors. Taste and adjust seasoning. Add 1 to 2 tablespoons more Cognac if desired. Serve immediately.
