Clean and dry the lettuce hearts, but leave them in one piece. Season with pepper (generously) and salt (not quite as generously) also between the leaves. Wrap with bacon slices and secure with thread or toothpicks.
Heat 1 tablespoon of butter in an oiled pan (medium temperature) and slowly fry the hearts on all sides until the bacon is browned. This takes about 15 minutes.
Spread 1 tablespoon of butter in flakes and place in the oven preheated to 180 ° C (approx. 10 min.). Then sprinkle the parmesan on top and bake for another 10 minutes.