Courtesy of The Jacobson's
Place medium size sauce pan over medium heat. Add butter and allow butter to melt, careful not to burn.
Whisk in flour to make a roux and continue to whisk over medium heat until aromatic (about 5-minutes). Be careful not to burn.
Add milk and continue to whisk over medium heat until mixture is hot and fully incorporated. Mixture will continue to thicken as heat level rises. Once smooth, lower heat.
Over low heat add cheese and continually whisk until all cheese is melted and desired consistency is achieved.
Remove from heat. Stir in nutmeg. Add salt & pepper to taste.
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