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Place steak in a self-sealing plastic bag set in a shallow dish. Set aside 2 tablespoons beer; in a small bowl combine remaining beer, mustard, Worcestershire, 1 teaspoon of the tarragon, the salt, and pepper. Pour beer mixture over steak in bag. Marinate in the refrigerator for 4 to 6 hours, turning occasionally.
Meanwhile, in a small skillet over medium heat, cook shallot in hot oil 5 minutes or until tender. Stir in reserved 2 tablespoons beer. Remove from heat. Cool 10 minutes. In a small bowl combine softened butter, shallot mixture, and remaining 1 teaspoon tarragon. Transfer to waxed paper, shape into a log. Wrap and freeze.
Preheat broiler. Drain steak; reserve marinade. Season steak with additional salt and pepper. Place steak on the unheated rack of a broiler pan. Broil 3 to 4 inches from heat to desired doneness, turning once, broiling 12 to 15 minutes for medium rare (145°F) or 15 to 20 minutes for medium (160°F). Transfer to platter. Tent with foil and let stand 5 minutes.
Place reserved marinade in a small saucepan. Bring to boiling. Reduce heat to medium and simmer, uncovered, 15 minutes (Do not overcook; marinade can become bitter).
To serve, slice steak into portions. Drizzle with some of the marinade reduction, and top each with a slice of frozen butter. Makes 2 to 3 servings.