Boil or bake beets until tender. Then peel and cut into small pieces.
Place beets into a food processor or blender and puree.
In a bowl of a standing mixer add the beet puree, ricotta, nutmeg, egg, parmesan cheese, and salt. Mix on low-medium speed then slowly add 2 cups of flour and continue to mix until combined. Dough will be sticky.
Empty dough onto a floured board and place remaining ½ cup flour over dough.
Cover dough with saran wrap and let sit for 30 minutes.
Cut dough into 6 pieces, incorporating the flour.
Roll dough into a rope about ½ inch thick. Cut rope into 1/2” gnocchi. Continue with remaining dough.
Transfer to semolina dusted parchment-lined baking sheet.
At this point the gnocchi can be frozen.
If cooking the gnocchi, bring a large pot of salted water to a boil.
Cook gnocchi until floating about 3 minutes.
Drain and add to a skillet with lemon cream sauce.
Lemon Cream Sauce
In a large skillet, melt the butter then add garlic and cook until fragrant. Pour in the heavy cream and stir until mixture thickens. Add lemon zest, 1 tbs. lemon juice and 1 tsp. tarragon. Season with salt and pepper.