My wife will not eat smelts, but I think they are a treat. The only way we can get them around here is frozen. They come gutted & headless. I take them from the freezer & run them under cold water to remove the ice coating (they are flash frozen with a fine coat of ice). Dab them dry & dip them in a little flour that has plenty of salt & pepper. Place one layer in a non-stick pan that has a hot mixture of olive oil & butter (enough oil so that the butter doesn't burn - also, not enough to cover the fish). When you have placed the last one in the pan, start turning them over. Another minute & they will be done. Drain on paper towel. Eat the bones, they are good for you. The flesh should be moist.