Melt the butter in a pot. Depending upon your use, let the butter brown and develop a nutty flavor. If you don't let it brown, the final sauce will add more milky texture to your recipe than nutty flavor.
Add the flour and whisk the mixture into clumps while continuing to brown somewhat. It is important to fully cook the flour, which will then no longer smell raw.
Slowly whisk in the milk, making sure that the clumps dissolve.
Add the nutmeg, salt and pepper to taste, then simmer for 10 minutes.
Serve hot, for example, in a casserole with cauliflower, in a lasagna or with
baked endives.
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