For the Beurre Blanc, boil wine, vinegar, and shallot in a saucepan over medium heat until reduced to around 3 tablespoons. About 10-15 minutes. Remove from heat and let cool for about 30 seconds.

Turn heat to low, but enough to keep the mixture warm. Add a 2-3 cold butter cubes to the mixture and whisk until butter is almost completely melted. Continue adding butter, a few cubes at a time, and whisk until the mixture is the consistency of a thick cream.

Stir in salt, pepper, and tarragon. Set aside.

For the scallops, pat scallops dry on all sides. Let scallops sit at room temperature for 5 minutes to allow the surface to dry out.

Heat a heavy non-stick pan over medium-high heat. Add 2 tablespoons of oil, enough to coat the pan.

When oil starts to shimmer, add the scallops and sear until underside is golden brown, about 2 minutes.  Turn scallops over and sear the other side until golden brown. About 2 minutes.