Gather the ingredients.
Preheat the oven to 375°F. Butter a 1 ½-quart soufflé dish and coat it with 2 tablespoons of the Parmigiano-Reggiano.
In a medium saucepan over medium-high heat, melt butter. Stir in flour to make a paste.
Gradually whisk in cream and bring mixture to a boil over moderate heat, whisking constantly.
Reduce the heat to low and cook, whisking, until very thick, 3 minutes.
Transfer base to a large bowl; let cool. Stir in egg yolks, sherry, Gruyère, sour cream, salt, Dijon mustard, dry mustard, cayenne, and the remaining ¼ cup of Parmigiano-Reggiano.
Put egg whites in a large stainless steel bowl. Add cream of tartar. Using an electric mixer, beat egg whites until firm peaks form.
Fold one-third of the whites into the soufflé base to lighten it, then fold in remaining whites until no streaks remain.
Scrape mixture into prepared dish. Run your thumb or a towel around the inside rim of the dish to wipe away any crumbs.
Bake for about 35 minutes, until soufflé is golden brown and puffed. Serve right away.
