Melt the butter in a small saucepan over low heat, being careful not to brown it.
Add the chicken broth and bring to a gentle simmer. Whisk well to combine and create a smooth base.
Stir in the lemon juice and heavy cream, then simmer over low heat for 2-3 minutes, or until the sauce begins to thicken slightly.
Stir in the chopped fresh tarragon and mix thoroughly. Season with salt and white pepper to taste.
Continue to simmer for another 2-3 minutes over low heat to allow the flavors to meld.
Let cool slightly before serving over grilled fish, chicken, or steamed vegetables.
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