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In work bowl of food processor fitted with steel knife blade, combine flour and salt. Add pieces of butter and pulse on/off until crumb mixture forms. With machine running, add milk; process for 20 to 30 seconds. Shape dough into ball and chill. Roll dough out on work surface; cut into twelve 3 1/2-inch circles. Fit into muffin pan cups and chill.
In medium bowl, combine raisins and the 3 tablespoons rum; let stand for 20 minutes to plump raisins. Stir in eggs, brown sugar, melted butter, and vanilla extract. Spoon filling into prepared muffin caps. Bake in 425 degree F oven for 12 to 15 minutes. Cool.
In large mixing bowl, beat together cream, confectioners' sugar, and the 1/4 cup rum until stiff peaks form. Pipe over cooled tarts, and dust with fresh nutmeg.
Makes 12 tarts.