In a boiling water add salt and then the elbow macaroni, let it cook for 10 minutes then rinse, or follow instruction written on the packet.
In a baking pan, add enough macaroni to cover the bottom.
Pour around 3/4 cup white sauce on top and mix well.
Add all the beef on top and press it down using the back of a stirring spoon.
Add rest of macaroni spreading it evenly.
Pour the rest of the white sauce, and spread evenly.
In a separate bowl add the eggs, heavy cream, and season with salt and black pepper. Whisk well and pour all of it or half of the mixture on top of white sauce.
Bake in a preheated oven 350F/180C for 20 minutes. Turn off oven and turn on the broiler to let the surface of the dish turn golden brown with few dark patches.
It's best to serve immediately to enjoy the silky smooth texture of the white sauce.