Remove skin and gristle from cooked corned beef, then chop the meat. When meat is very fatty, discard most of the fat. To chopped meat add an equal quantity of cold boiled potatoes, chopped into small pieces. Season with salt and pepper, put into a hot buttered frying pan, moisten with milk or cream, stir until well mixed, spread evenly, then place on a low flame so it may slowly brown. Turn, and fold onto a hot platter. Garnish, if desired, with sprigs of parsley.