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Finely dice the 3 shallots and finely chop the 2 cloves of garlic and set aside. Put a small saucepan on medium-high heat. Heat two tablespoons of butter and lightly saute the diced shallots and chopped garlic.
Pour white (tarragon) vinegar into the pan. Let most of the vinegar evaporate from the pan, the onions should be moist by now. Add all of the cream and let simmer for about half an hour.
Add a handful of capers (to taste) to the sauce. It's not required to add any salt because of the saltness of the capers.
If you've bought frozen cod, be sure to defrost them before starting with this recipe. Pat the cod fillets dry and sprinkle them with some salt and freshly ground white pepper. Thinly coat the fish with a thin layer of flour.
Heat up the medium-sized skillet and add a generous amount of butter to the pan. Place the fish fillets into the skillet. Cook for about 3 to 4 minutes, depending on the thickness of the fish fillets.
Since most fillets are quick to prepare, a few minutes on each side will suffice. Don't be scared of burning the fish, let the heat do its work. Most fish will break apart when flipped too often.
We've enjoyed the cod fillets with excellent homemade pasta, but rice or baked potatoes will go very well with this dish. Spoon sauce over the fillets and enjoy with a hearty full white wine with lots of acidities. Enjoy your meal!