Make the bechamel sauce: Melt the butter in a saucepan over medium heat. Add the flour and stir constantly to incorporate - you do not want any color. Gradually pour in the milk as you stir, and whisk out any lumps. As the mixture thickens up continue to stir until it reaches a boil - this ensures that the flour is cooked completely. Using a microplane or a fine grater, grate nutmeg into bechamel and season with salt and pepper. Set aside and keep warm.
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