Oil a shallow baking pan and place shallots in a single row. Bake in 350! F oven for 30 minutes until tender Remove from oven and puree in food processor until smooth. Increase oven temperature to 375! F. Heat heavy cream and blend with shallots in processor. Toss the Idaho Potatoes with salt and pepper Butter a casserole dish and cover bottom with approximately 1/2 cup of shallot mixture. Layer with potatoes. Repeat until mixture and potatoes are used up. Cover with aluminum foil and bake at 375! F for one hour Remove foil and bake another 1/2 hour. Remove from oven, let stand 20 minutes. (Makes 6 servings)