Place (criss cross) two tarragon leaves on top of each scallop
Turn pan to medium high and place each scallop tarragon side down in the pan, watch closely until scallop is browning (about 2 minutes)
Turn over scallops, raise heat to high, add cognac, wait about 30 seconds and ignite (use a long fireplace lighter or match). Voila!
Add orange juice and cointreau to pan, after a minute remove scallops (tarragon side up) to warm plates and reduce orange juice on highest heat for a minute or two. Serve sauce on side or pour over scallops