Generously pat the Beef Steak dry with paper towels and season both sides lightly with Sea Salt.
Crush the Whole Black Peppercorns coarsely using a mortar and pestle or the bottom of a heavy pan, then press the cracked pepper evenly onto both sides of the steaks so they form a crust.
Heat a heavy skillet over high heat until smoking, add a tablespoon of Neutral Oil and a tablespoon of Unsalted Butter; when the butter foams, add the steaks and sear without moving for 2–4 minutes per side, depending on thickness and desired doneness (aim for about 3 minutes per side for medium-rare).
Transfer the steaks to a warm plate and tent loosely with foil to rest while you make the sauce (reserve any brown bits in the pan).
Reduce the heat to medium and add the finely chopped Shallot to the pan; sauté briefly until softened, about 1–2 minutes.
Carefully add the Cognac to deglaze the pan, scraping up browned bits—if you prefer, ignite briefly to flambé (stand back and exercise caution) or simply let the alcohol reduce for 30–60 seconds.
Pour in the Beef Stock and simmer until reduced by about half, then stir in the Heavy Cream and simmer gently until the sauce thickens to coat the back of a spoon.
Whisk in an additional small knob of Unsalted Butter off the heat to enrich and glossy the sauce, taste and adjust seasoning with a pinch more Sea Salt if needed.
Slice the rested steaks, spoon the cognac-cream sauce over them, and serve immediately with your choice of sides.
