If you have rehydrated dried mushrooms for this dish, strain and reserve the mushroom liquid; you can use it as the stock in this recipe. Hank Shaw recommends straining the liquid through a paper towel, and some other sources suggest coffee filters. You do want to strain it finely to make sure you don't get any sand in your mushroom stock! It's also a good idea to rinse rehydrated dried mushrooms under water after rehydration, as added insurance against grit getting into your food. If you feel more comfortable washing your fresh porcinis instead of just brushing them off, I won't tell! You'll just need to cook them a bit longer to get the extra water out. If using boletes with a thick pore surface, be careful washing them because the pores will quickly become a gooey mess in the water. Put a pat of butter (about a half tablespoon) into a skillet and heat over medium-high heat. When it begins to bubble, add the porcini mushrooms and diced onions. The porcini and onions will give up their liquid into the pan, the mushrooms turning light golden-brown in the process. When the liquid begins to dry up, add the white wine. Cook until the the pan is again nearly dry. Remove the porcini and onions from the pan and set aside. Turn the heat to medium. Place a fresh pat of butter into the pan - at least half a tablespoon, more if you want a richer gratin. When it has begun to bubble, add the potatoes. Cook for 5 minutes, stirring occasionally, then add the first cup of stock and place a lid on the pan. Turn the heat to low and cook for 20 minutes. Remove the lid. Add the 1/4 cup stock and scrape the bottom of the pan. Then add the mushroom/onion mixture and the heavy cream. Mix well. Cook on low for 5 minutes or until the cream is thickened to about the consistency you want. Do not allow to go above a simmer. Stir in salt and pepper to taste. Place on serving plates, top with grated parmesan cheese and serve immediately. -OR- if you don't feel right about your gratin unless it's baked, place into casserole dish, top with parmesan cheese, and bake in the oven for 20 minutes (or up to 45).