Start by chopping the cauliflower into florets. They should be the size of a bite or two at most.
In a pan, heat the water. When it boils, add 1 tablespoon of salt. Add the cauliflower little by little, and let it cook for 3 minutes. Remove the cauliflower with a slotted spoon and immediately place it in a bowl of ice water to stop the cooking. Do this with all the cauliflower. Reserve
In a large bowl, add the flour, salt and pepper. Mix
Add the beer (or tonic water) little by little, stirring with a whisk so that no lumps form.
When the dough is homogeneous, pass the cauliflower florets in the dough and then fry in hot oil. Serve hot, with sauce or as a filling for tacos and sandwiches.