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1
Make the panna cotta. Zest the yuzu. Heat the the milk, cream, sugar and yuzu zest in a saucepan over medium heat, stirring occasionally, until it begins to simmer. Turn off the heat, and let it sit for 30 minutes to allow the yuzu zest to steep.
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2
Pour the water in a small bowl. Sprinkle the gelatin on top, and let it sit for 10 minutes. Return the milk/cream mixture to the heat, and cook until it simmers again. Add the gelatin and stir until dissolved.
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3
Pour the mixture through a fine mesh strainer to remove the yuzu zest. Spoon the panna cotta into 5-6 small greased bowls. Refrigerate overnight, until the panna cotta is set.
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4
Make the yuzu sauce. Juice the yuzu and the tangerine. The yuzu may not yield much liquid and most of it will be pulp, but do your best.
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5
Slice off the yuzu's zest and cut it into thin strips. Be careful to not cut off any of the white pith, or else the sauce will be bitter.
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6
Add the juice and pulp, zest, sugar and water into a saucepan. Simmer on medium-low heat for 20-30 minutes, until the zest becomes translucent and the sauce thickens slightly. (The yuzu has a lot of pectin, so you don't need to add any thickeners.) Add a bit more sugar if the sauce is too sour. Add another 1-2 tablespoons of water if it becomes too thick. Remove from heat and let it cool completely.
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7
Un-mold the panna cotta. To do this, dip the bottom of the bowls in hot water for about 15 seconds, then flip upside down onto a plate. Spoon 2-3 tablespoons of sauce over the panna cotta and serve!
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8
Adapted from David Lebovitz.