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For the sole, lay out the strips of fillet on a board and sprinkle over the dill and season well. Roll up and secure with a cocktail stick, then place into a lightly oiled perforated steam container. Steam at 85°C for 3 minutes, then remove and keep warm.
Meanwhile, for the sauce, place the white wine and shallots in a saucepan and reduce on a high heat until only a couple of tablespoons of white wine remains.
Add the cream, bring to a boil again, and gradually add the cubed butter, whisking at all time. Check the seasoning and keep warm.
Steam the spinach at 90°C for 1 minute.
To serve, place some spinach on a plate and sit one of the paupiettes on top (remove the cocktail sticks before plating). Spoon some of the sauce over the top and around, and serve immediately.