Prepare the flour spice by blending the flour, salt, pepper, and cayenne. Set aside on a plate or wax paper.
Prepare the batter by mixing the eggs with a whisk, in a large bowl.
Add the cream, and beer. Whisk to blend.
Set aside. In a deep, heavy skillet, heat the oil to 350 degrees. While the oil is heating, prepare the round steaks by dredging them in the flour spice, taking care to evenly coat the meat. Shake off any excess.
Dip the meat into the batter, and then again in the flour spice, evenly coating the batter so it is dry on the outside. When the oil temperature reaches 350 degrees (when a drop of batter sizzles when dropped in it), gently slide one steak into the hot oil. Cook the steak about 5 minutes.
Turn in, taking care not to break the coating, and cook the meat 5 more minutes, or until the batter is nicely browned. Drain the cooked steak on paper towels. Repeat with the other steaks.
Hold the cooked steaks in a 225 degree oven until all four are done. Pour Cracker-Pepper Gravy over the steaks and serve. Yield: 4 servings.
CREAM GRAVY Melt the butter in a heavy saucepan.
When the foam goes down, whisk in the flour. Continually whisk until the flour cooks, becoming a fragrant light brown.
Slowly add the milk, continuing to whisk to keep lumps from forming.
Season with salt and pepper.
Simmer gravy for 10 minutes to cook and reduce. Serve hot.