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Combine the dried mushrooms and boiling water. Let them sit and steep for at least thirty minutes until reconstituted. Strain out the mushrooms, chop, and set off to the side.
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In a large, heavy-bottomed stock pot, melt the butter over medium/low heat. Add the onion and saute for 5-7 minutes until almost translucent. Add the chopped mushrooms and saute another 10 minutes, stirring occasionally. Add the garlic and cook for one minute until fragrant.
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Sprinkle in the flour gradually and stir to combine with the butter. Add the wine, stir until combined with the roux. Pour in the mushroom stock along with the vegetable stock and whisk vigorously to combine with the roux. Add the reconstituted mushrooms back to the pot and salt and pepper to taste.
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Bring to a simmer over medium/high heat. Add in the barley and cover the pot with a lid. Simmer for thirty minutes until the barley is tender.
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Remove lid and let slightly cool before serving.