Heat a skillet over medium heat with a tablespoon of butter. Working in batches, add spinach, cooking for about 5 minutes or until cooked down. Set aside.
Add butter to pan. Add onion, cook for 5 minutes or until translucent. Add flour, whisking for 2 minutes or until slightly browned (adds a nutty flavor).
Whisk in heavy cream and milk. Bring to a boil, and cook for 5 minutes or until thickened. Stir in parmesan cheese, black pepper, and nutmeg.
Add spinach to cream sauce to heat. Serve hot.
Notes
If using frozen spinach, defrost in a colander under warm water. Squeeze out excess moisture, then wrap in paper towel or cheese cloth to absorb any remaining moisture.
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