In a medium saucepan, cover the carrots with water and simmer over moderate heat until tender, about 20 minutes. Drain, reserving the liquid.
In a skillet, sauté the shallot in the oil over moderately low heat until softened, about 7 minutes. Transfer to a food processor with the carrots and 1/3 cup of the cooking liquid and process until smooth. Transfer to a bowl, season with salt and nutmeg and serve.
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