PERFECT ROAST TURKEY Note that you'll need to brine this turkey for 10 to 12 hours before roasting it. Don't worry if a small portion of the turkey is not submerged in the brine. 1 1/2 cups kosher salt 1 cup sugar One 12- to 14-pound turkey - neck, wing tips and giblets reserved, cavity fat removed 2 medium onions, coarsely chopped 1 carrot, coarsely chopped 1 celery rib, coarsely chopped 3 tablespoons unsalted butter, melted In a large stockpot or plastic tub, mix 1 1/2 gallons of water with the salt and sugar; stir to dissolve the salt and sugar. Add the turkey to the brine, breast side down and refrigerate for 10 to 12 hours.

Remove the turkey from the brine, rinse it in cold water and pat dry with paper towels. Discard the brine.

Preheat the oven to 400°F. Place half of the onions, carrot and celery in the turkey cavity. Using kitchen string, tie the turkey legs together, then bring the string around the turkey and tie the wings at the breast. Scatter the remaining onions, carrot and celery in a large roasting pan. Oil a V-shaped rack and set in the pan. Transfer the turkey to the rack, breast side up. Brush the turkey with the melted butter. Pour 1 cup of water into the pan and roast the turkey for 45 minutes.

Baste the turkey with the pan juices and add 1 more cup of water to the pan. Roast the turkey for about 1 hour and 45 minutes longer, basting it with the pan juices every 30 minutes or so and adding another 1/2 cup of water to the roasting pan whenever the vegetables begin to brown. (To ensure the juicy breast meat, rotate the turkey a quarter turn each time you baste it.) The turkey is done when an instant-read thermometer inserted in an inner thigh registers 170°F. Transfer the turkey to a carving board, cover loosely with foil and let rest for 20 to 30 minutes before carving. Reserve the juices in the roasting pan for making the gravy.

10 to 12 servings.

MAKE AHEAD: The turkey can be prepared through Step 2 and refrigerated for up to 8 hours.

MORE PERFECT-TURKEY TIPS

TIP 1: Choose a small, fresh turkey in the 14-pound-and-under category. Large turkeys take longer to cook, making the outer meat likely to overcook and dry out before the interior meat is cooked. If you're feeding more than 12 people, buy two small turkeys rather than one big one.

TIP 2: Brine the turkey. Two good things happen during brining. Salt draws out the blood, cleasing the bird, and is absorbed into the meat, which becomes juicy and seasoned right down to the bone. Sugar rounds out the salty flavor and helps the turkey brown. If you purchase a frozen turkey, brining greatly improves the flavor.

TIP 3: Two varieties of turkeys should not be brined: kosher turkeys, which have already been salted, and self-basting turkeys, which have been injected with salted broth.

TIP 4: If you can't make room in the refrigerator to store your turkey while it brines, put it in a cool garage or basement or outside with a weighted lid. If you live in a warm climate, dissolve the salt and sugar in a small amount of lukewarm water in an ice chest and add ice water to cover the turkey.

TIP 5: Cook the dressing in an ovenproof dish, not inside the turkey. A stuffed bird takes longer to cook through than an unstuffed one. The longer the turkey sits in a hot oven, the more it overcooks and dries out.

TIP 6: When carving the turkey, remove both wings first. Separate each wing from the body at the joint. Remove each leg and set aside. Remove each breast half from the bone in one piece, then thinly slice each half crosswise. Cut each leg at the joint, then carve the meat from the thigh and drumstick.

TIP 7: If you're serving two small turkeys, cook the first one early in the day. Carve it, arrange it on an ovenproof platter and cover it with foil. Meanwhile, roast the second turkey. Just before serving, set the platter in a 350°F oven. Use the whole bird for show and pass the carved turkey. Carve the second bird once everyone's had a first serving.

RICH PAN GRAVY

2 teaspoons vegetable oil
Reserved turkey neck, wing tips and giblets, cut into 1-inch pieces
1 medium onion, coarsely chopped
4 1/2 cups water
Reserved pan juices from Perfect Roast Turkey
1 cup dry white wine
3 tablespoons cornstarch
Freshly ground pepper

Heat the oil in an enameled cast-iron casserole. Add the turkey parts and onion and cook over moderately high heat until lightly browned, about 5 minutes. Cover and cook over low heat until the turkey parts release their liquid, about 20 minutes. Add 4 cups of the water and bring to a boil. Cover partially and simmer over low heat until the broth is reduced to 3 cups, about 1 hour. Strain the broth into a medium saucepan and skim off the fat.

Pour the reserved turkey pan juices into a glass measuring cup and skim off the fat. Set the roasting pan over 2 burners on moderately high heat. Add the wine and boil for 2 minutes, scraping up the browned bits from the bottom of the pan. Scrape the contents of the pan into a strainer set over the turkey broth and press on the vegetables. Bring the broth to a boil. Mix the cornstarch with the remainign 1/2 cup of water until smooth, then whisk this slurry into the boiling broth. Reduce the heat to low and simmer until lightly thickened, about 2 minutes. Season with pepper, pour into a gravy boat and serve.

Makes about 1 quart.

MAKE AHEAD: The gravy can be prepared through Step 1 and refrigerated for up to 3 days.

[Food & Wine, November 2000]