Cover Codfish with cold water. Let stand several hours. Drain. Add potatoes. Cover with water. Cook until tender. Drain. Mash. Add cream, butter or oleo, and well beaten egg yolks. Beat until light. Season to taste. Fold in stiffly beaten egg whites. Pour into hot frying pan containing butter or oleo. Cook until brown on the bottom. Fold like an omelet. Serve at once.