Cut the king oyster mushrooms into circles, mince the tops, reserve.
Add the mushroom circles into a bowl or a mason jar, add the water, dry shiitake, and the seaweeds. Place it in your fridge for up to 24 hours. The longer they stay there the more it will develop the flavors of the sea
In a skillet, add the butter, when melted, add the shallots, saute in low flame for 5 minutes, do not let it brown. Add the minced mushroom tops, saute for 4 minutes more, add the wine, the tarragon, salt, and pepper, and the scallops, cook them for 5 minutes each side
Remove the mushroom scallops, put them in a separate bowl.
Add the cream to the skillet, let it reduce a little bit.
Add the mushroom scallops to an oven-safe plate or small ramekins, add the white sauce, the vegan cheese, and the breadcrumbs, put them under the broiler for 3 minutes, until the top gets golden. Remove from the oven and serve.