Peel the shallots and slice them lengthwise. Melt them over low heat in a small saucepan with 45g of butter for 5 minutes, sprinkle with sugar and continue cooking gently for 2 more minutes while mixing.

 Salt and pepper, add the wine, bring to a boil, cover and leave to cook for 20 to 30 minutes over low heat under close monitoring. It should be completely dry when fully cooked. 

Take out the steaks 15 minutes in advance. 5 minutes before serving, stir the butter in a pan until it foams and add the steaks for 2-4 minutes on each side depending on whether you want them rare or medium rare.

Take away from the heat, add salt and pepper to the meat and leave to rest for 1 or 2 minutes covered with aluminum foil. 

Serve the steaks on warm plates covered with shallots confit.