Step 1: In a small saucepan, melt butter over moderate heat. Add the mushrooms and cook for 3 minutes. In a small bowl, whisk together the flour, onion, powder, salt, and black pepper. Stir flour mixture into mixture in saucepan. Cook for 1 minute or until bubbly.
Step 2: Stir in the milk. Cook, stirring constantly for 5 minutes or until mixture is thickened and bubbly. Cover to keep warm; set aside.
Step 3: In a medium-size bowl, whisk together the eggs, egg whites (or the extra egg), water, tarragon, and the salt.
Step 4: In a 10-inch nonstick skillet, heat butter over moderate heat. Tilt the skillet to coat the surface with butter. Pour egg mixture into skillet. Cook over moderate heat for 4 minutes or just until omelet begins to set. Cook 2 minutes more or until eggs are set.
Step 5: Fold omelet in half and transfer to a serving plate. Spoon the mushrooms sauce over the omelet.
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