Using two saucepans heat the milk on medium in one pan and melt the butter in the other pan.

When the butter melts add the flour. Cook, stirring constantly for 2 to 3 minutes until it turns a golden brown.

Cook milk to just short of boiling, when a small ring of bubbles form.

Add milk to butter/flour mixture 2 tablespoons at a time. Stir to incorporate milk and add salt.

Increase heat and bring close to a boil, whisking constantly. Cook 5 to 6 minutes until sauce thickens. Add nutmeg.