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1
In a large soup pot, heat the oil.
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2
Add the reserved shrimp shells and cook over moderately high heat until they turn pink, about 4 minutes.
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3
Add the carrots, celery and one-third of the onions; season with salt and pepper and cook until tender, about 5 minutes.
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4
Slowly add the brandy and cook until it has reduced to 2 tablespoons, about 4 minutes.
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5
Stir in the tomato paste and cook until the vegetables are well-coated, about 2 minutes.
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6
Add the peppercorns, tarragon sprigs, thyme, garlic, bay leaves and water and bring to a simmer.
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7
Cook until the shrimp broth is very flavorful and has reduced to 8 cups, about 45 minutes.
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8
Strain the shrimp broth into a large bowl and discard the solids.
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9
Wipe out the soup pot.
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10
Add the butter and melt over moderate heat.
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11
Stir in the flour and cook, stirring, for 3 minutes.
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12
Add the remaining onions and the corn and cook until softened, about 5 minutes.
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13
Slowly whisk in the reserved broth.
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14
Bring to a simmer and cook over moderately low heat for 15 minutes.
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15
Raise the heat to moderate.
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16
Add the shrimp and cook until white throughout, about 3 minutes.
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17
Stir in the cream and season the soup with salt and pepper.
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18
Ladle the soup into bowls, sprinkle with the chopped tarragon and serve.