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1. Remove the wilted outer leaves and trim the stems of the lettuce. Rinse the heads in cold water, spreading the leaves apart gently, to remove all traces of sand.
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2. Bring 6 quarts of water and 3 tablespoons of salt to a bubbling boil in a large kettle or soup pot. Drop the lettuce in and blanch it, uncovered, for 3 to 5 minutes, or until the outer leaves are limp. Immediately remove the lettuce with tongs and plunge it into cold water for 2 or 3 minutes.
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3. Then, gently squeeze each head dry and slice it in half lengthwise. (Do not be concerned if the inner leaves have turned somewhat brown.)
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4. Season both halves with salt and a few grindings of pepper, and fold and shape them into small cushions. Set aside on paper towels.
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5. Preheat the oven to 325. Blanch the bacon slices and optional rind by simmering them in 1 quart of boiling water for 5 minutes; drain. In a flameproof 12-inch casserole that has a cover, melt 2 tablespoons of butter over moderate heat.
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6. When the foam subsides, stir in the onions and carrots, and cook them, stirring occasionally, for 5 minutes, or until they are tender but not brown. Remove the casserole from the heat, arrange the lettuce on top of the onions and carrots, and drape the bacon and rind over it.
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7. Pour in the stock and add the parsley sprigs and bay leaf. Bring to a simmer on top of the stove, cover tightly and bake in the lower third of the oven for 1½ hours.
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8. To serve, arrange the lettuce attractively on a heated platter with the bacon slices around it. Remove and discard the rind and bay leaf. Boil down the braising liquid briskly over high heat until it has reduced to about ½ cup.
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9. Remove the casserole from the heat, swirl in 2 tablespoons of soft butter and strain the sauce over the lettuce. Sprinkle with parsley and serve at once.
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