1. Drain the salt cod.
  2. Add oil, onions and garlic to a wide, heavy bottomed skillet or Dutch oven. Cook on medium-high heat until the onions are sizzling and then add the potatoes and bay leaves.Next, add the salt cod to the skillet and give a good stir. Cover and let cook for 5 minutes over medium heat. Give another good stir, and then cover again and allow to cook for another 5 minutes.
  3. Next, add heavy cream, stirring to incorporate. Continue to cook uncovered, stirring often until potatoes are cooked through. Be cautious to keep stirring as to not let the brandade stick.
  4. Once the potatoes are cooked through and falling apart, turn off heat and let it sit for about 10 minutes. Either pass the brandade through a food mill (for ultimate creaminess), or just simply mash with a fork.
  5. It is delicious to eat as is, but it is best spread out in a shallow dish, topped with parmesan and put under the broiler until browned for a nice and crispy top. Serve with crusty bread, vegetables or as a side dish for fish. Makes a great appetizer for a dinner party.