| 1. | Melt the butter in a sauce pan over medium heat. Remove the pan from the heat and whisk in the flour to make a smooth paste. |
| 2. | Cook thoroughly until flour is well incorporated and starts to darken. |
| 3. | Gradually stir in the milk, making sure the sauce is smooth between each addition. Return the pan to the heat and cook over medium-high heat for about 20 minutes. |
| 4. | Season with salt, pepper and Nutmeg. |
