1. Pat the steaks completely dry using paper towels. Season both sides generously with kosher salt and freshly cracked black pepper. Let them rest at room temperature for 30–45 minutes.

2. Heat a cast iron skillet over high heat until very hot. Add neutral oil and swirl to coat the surface.

3. Carefully place the steaks into the hot pan. Sear without moving for 2–3 minutes until a crust forms. Flip and sear the other side for another 2–3 minutes.

4. Add butter, smashed garlic, and thyme sprigs to the pan. Tilt the pan and baste the steaks continuously with the melted butter for enhanced flavor.

5. Check internal temperature with a meat thermometer. For medium-rare, remove steaks at 130°F (54°C). Transfer to a cutting board and let rest for 5–10 minutes.

6. Discard most of the fat from the skillet, leaving about 1 tablespoon along with the browned bits. Remove the pan from heat, add Cognac carefully, then return to medium heat to deglaze.

7. Stir in Dijon mustard and crushed peppercorns. Pour in heavy cream and lower the heat. Simmer gently for 3–5 minutes, stirring until the sauce thickens slightly. Season with salt to taste.

8. Slice the rested steaks against the grain into ½-inch slices. Plate and spoon the Cognac cream sauce over the top. Garnish with thyme, pepper, or flaky salt if desired.