I suggest you prepare the pastella , then the filling and finally fill the flowers before frying them.

If you only want to appreciate the flavor of the Zucchini flowers, skip the filling step and go directly to the preparation of the pastella.

Ingredients for the filling:
ricotta cheese
black truffle
salt
pepper
nutmeg
egg yolk
Parmigiano
Proces for filling :
take a bowl and put the ricotta, the egg yolk, a pinch of salt and pepper, a spoonful of Parmigiano and a little nutmeg, mix everything then grate the black truffle and mix it again. when the preparation is homogeneous, taste and balance with the salt. do not overdo it with salt because then you will have to salt the courgette flowers after you have fried them. open the flowers and put 1/2 tablespoons of filling inside then seal the flower with a light pressure of the tida on top of the flower where the filling ends, being careful not to break the flower

Ingredients for pastella :

Zucchini flowers, minimum 2 per person,
1 ice cube
1 egg
flour 00
fresh sparkling water
extra virgin olive oil
salt
Equipment:

Blotting paper to put on a tray or plate
Pan
Pliers to rotate the leaves
Basin to make the Pastella

Fork

Proces for pastella :
take the basin and pour in 2 tablespoons of flour, an egg and mix, add an ice cube to cool the batter and stretch with cold sparkling water until the consistency of the Pastella is light, it sticks to the zucchini flower but not the totally covers.
prepare all the leaves by dipping them several times in the batter.
Take the pan with oil and put it on the fire, drop a drop of Pastella inside, it will give us the signal for a good temperature of the oil as soon as it starts to sizzle. fry several flower at the same time keeping the oil temperature low. as soon as the flower turn a golden color, remove them from the pan and place them on a plate with absorbent paper.
Add a pinch of salt and your appetizer is ready.
a nice bottle of wine and have fun 😉

Zucchini Flower Fried