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First prepare the bechamel sauce by melting the butter in a saucepan over low heat.
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Add in the flour and stir constantly to cook the flour butter mixture for about 4 to 5 minutes over medium low heat.
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Pour in the milk and continue to stir. At this step season with salt and pepper and add in nutmeg.
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Bring the sauce to a boil while stirring constantly.
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Take out the saucepan from the heat and continue to stir for 1 to 2 minutes.
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Put back the saucepan in the stove and allow it to boil for a second time while stirring constantly for about 2 to 3 minutes to make sure that the sauce is completely cooked.
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Once the sauce is thickened and boiled the second time, it is ready.
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Pour the sauce in a bowl and cover it with a plastic wrap to the surface to prevent skin from forming.
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Let cool and refrigerate until ready to use.