In workbowl of food processor fitted with steel blade, combine chopped milk chocolate and salt. In small saucepan, heat cream over low heat until very hot, stirring occasionally. All at once, pour over chocolate. Add cocoa powder. Allow to stand for about a minute, then cover and process at high speed just until mixture is smooth. Scrape down sides of workbowl; process again for about 10 seconds, until completely blended. Chocolate mixture will be thick; scrape into 1 quart, heavy-bottomed, nonaluminum saucepan.
In separate small saucepan, heat milk over low heat until very hot, stirring occasionally. Off heat, add hot milk gradually to chocolate mixture, stirring in gently with a small whisk. Scrape bottom and sides of pot frequently with rubber spatula. When all milk has been added, place pot over low heat.
Stir milk chocolate mixture constantly with whisk. It is not necessary to beat it vigorously with the whisk, but do keep stirring; scrape pot bottom and sides with rubber spatula once or twice. Allow mixture to come to a low boil. Boil, stirring constantly, for 1 minute, turning down heat if mixture threatens to boil over. Scrape pot bottom and sides with heat-resistant rubber spatula frequently while mixture boils.
Remove from heat. Immediately strain through fine strainer into heatproof pitcher or liquid measure of at least 2-cup capacity. (There will be a thick mixture on the bottom of the pot. If you stirred as directed, it will not be burnt, so you can put that through the strainer, too.) Quickly divide between two small mugs or cups. Garnish with a puff of lightly sweetened whipped cream and serve immediately. (To store for future consumption, pour into one larger container and do not garnish. Cool briefly at room temperature, then chill, covering tightly when cold. Reheat as described above, then divide, garnish, and serve).
This recipe has been added to the following public cookbooks:
Smith's Cook Book
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