Rinse the blossoms under cold running water gently and dry on paper towels.
Combine the chopped raw shrimp with the shallots and tarragon. In a separate bowl combine the cream with the French bread and the salt and pepper and, using the back of a spoon or your fingers, mix until pasty.
Mix this bread paste with the shrimp and combine well.
Split the flowers open using a paring knife, insert a teaspoon of the shrimp paste inside, and fold the flower closed.
Heat the oil over medium heat in a large saute pan. Mix the flour and water together with a fork and add more flour if the batter is looser than heavy cream.
Dip each flower into the batter and then fry in the hot oil until crisp and golden.