Place the squash in a large pan cut side down and place the pan in the oven. Roast for 60 minutes.

While the squash is cooking, place the olive oil in a large skillet over medium high heat.

Add the onions and cook for about 5 minutes. Stir frequently.

Add the mushrooms and cook for 20 to 30 minutes until they are well caramelized (mixture should be dry).

Remove from heat and fold in the tarragon, salt, and pepper. Let cool.

When the squash is soft, remove from the oven and let cool.

Scoop the flesh out of the skin and discard the skin, then mash the flesh with a fork.

Line a 8 inch square Pyrex dish with aluminum foil.

Place the water in a medium sauce pan over high heat.

When the water boils, slowly add the polenta while whisking.

Cook for 5 to 10 minutes or until the polenta begins to thicken.  Stir frequently.

Add the parmesan and the mashed acorn squash. Whisk until the cheese is melted.

Just before assembling, add the chopped parsley to the cooled mushroom mixture and fold together.

To assemble, place one third of the polenta mixture into the bottom of the Pyrex dish.

Top with half of the mushroom and onion mixture, distributing evenly.

Top with half of the smoked gouda.

Add another layer of one third of the polenta, a layer of the rest of the mushroom mixture and the rest of the smoked gouda, then top with the remaining polenta.

Bake for 30 minutes.

Allow to sit for 5 minutes before slicing and serving.