1. Heat the cream and smoked bacon in a saucepan. Leave to infuse, covered, for 30 minutes. Remove the bacon and put the cream in a blender. Season and set aside in the refrigerator.
2. Wash, peel and mince the shallots. In a skillet, brown them lightly in the half-salted butter. Add the garlic cloves and whole milk and cook for 15 minutes over low heat. 
3. Liquefy in a blender and strain; season with fleur de sel and lemon juice. 
4. Whip the cream as soon as you take it out of the refrigerator until it has the consistency of whipped cream.
5. Serve the soup very hot. Top each bowl with a dollop of the whipped bacon cream. 

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Photograph: Christian Adam. Styling: Isabelle Dreyfus