Season the steaks with a liberal sprinkle of salt and a few grinds of black pepper, then sear then to your liking in a medium pan on high heat. Remove the steaks to a plate, tented loosely with foil, to rest.

Turn the heat down to low and drain any oil from the pan. Add a few tbsp unsalted butter, then throw in the shallot and garlic and let them sweat for 1 minute. Deglaze the pan with the brandy. Let simmer until only a few tbsp liquid remains.

Add the cream to the pan. Make a slurry by whisking the cornstarch with a few tbsp water, then stir it into the sauce. Add the scallops and tarragon. Let simmer for 5 minutes until the scallops are cooked and the sauce thickened. Check the seasoning and add salt and pepper as needed. Plate the steaks, then pour the sauce and scallops on top.