Place a small saucepan on the stove at low heat.
Add butter and let it slowly, gently melt.
Begin adding flour to the melted butter and whisk really well until the flour disappears and the mixture becomes creamy.
Add ¼ of the milk to the mixture. Stir very gently on medium-low heat.
As the cream becomes dry, add more milk and continue to stir.
When the sauce has achieved your desired thickness, you can turn off the heat and stop stirring.
Add a touch of nutmeg and salt to enhance the flavours and mix through. Then use on your favourite dish of choice!