We take a medium sized frying pan and melt about 50g of butter in it (yes... the French respect butter very much) over low heat, that is, the butter should melt, not sizzle and squeak.
In the meantime, we beat 3 eggs in a bowl with a fork or a whisk until smooth, you don't have to try hard, it's not about foaminess, you don't have to achieve foaminess at all.
Into the eggs mixed this way we introduce almost all the butter in a thin stream (yes, yes hot, right from the pan), stirring constantly, so that the eggs are not cooked before time ;-).
Salt and pepper (white pepper) to taste. I do not recommend adding any spices, as the omelet is very delicate and you do not want to spoil it with any bright flavors.
We pour the ready mixture into a frying pan, in which we melted the butter, and over low heat, wait until the edges of the omelet begin to turn white.
Grab the whitest edge with a spatula, and very carefully, since the omelet is a delicate structure, start twisting the omelet into a neat roll with the help of a spatula and hands. We don't have to wait until the top of the omelette is ready, we roll it when only the edges are white, otherwise it won't be the same! While curling, it has time to cook inside and stay light (not fried) outside. Place the omelet over the edge of the pan on a plate, seam side down.