Peel the potatoes, wash, cut in half and peel each half. Put a little oil and a little water in a pan. Wash the livers well, cut them in half. We season them to taste.
Season the potato halves with salt and rosemary. In each half of the potato we place a slice of bacon, over which we put the liver and then we bring over the liver the remaining part of the slice of bacon and we stick a toothpick.
Place the potatoes with the liver in the pan. Between them we put the potato hollow.
Put in the oven until well browned.