Mix tarragon, salt, celery seed and cayenne in small bowl. Place shrimp in single layer on oiled steamer rack. Sprinkle with seasonings. Place in refrigerator for 30 minutes. Bring beer to boil in bottom of steamer. Place rack in steamer and cover. Steam until shrimp are done, about 5 minutes. Serve with sauce for dipping.
Soy-Ginger Sauce
In small bowl, combine oil, soy sauce, onion and ginger. Marinate at least 30 minutes before using.