Pat scallops dry (important) and sprinkle with ¼ tsp. each salt & pepper
Heat 1 T butter in a 12” skillet over medium high heat until foam subsides, then sear scallops, turning once, until golden brown and just cooked through – about 5 minutes. Transfer to a heated platter.
Add shallot, wine, and vinegar to skillet and boil, scraping up brown bits, until reduced to 2 Tablespoons. Add juices from platter and if necessary boil until liquid is reduced to about ¼ cup. Reduce heat to low, then add 3 T butter, stirring until almost melted, then add remaining butter and swirl until incorporated and sauce has a creamy consistency. Stir in tarragon. Add salt to taste.
Pour over scallops.
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