Instructions: To reconstitute mushrooms well, pour boiling water over them and allow to steep 10 minutes. Strain through a coffee filter and reserve liquid. Rinse mushrooms to remove any sand; chop finely.

In a large skillet over medium-low heat, fry bacon until crisp. Drain bacon on paper towels. Leaving 2 tablespoons bacon fat in pan, add giblets, mushrooms and onion and brown about 5 minutes. Add to Cornish drippings in roasting pan. Whisk in sherry and flour. Cook, whisking frequently for 3 to 4 minutes or until flour is browned. Add bacon, reserved mushroom liquid, and broth to flour mixture. Bring to a boil, whisking frequently, and cook gravy to thicken. Serve with hens.

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