In a saucepan, melt butter over medium heat
Once the butter has melted, add the flour to the pan and whisk continuously for about 2 minutes to cook of the raw flour taste. This creates a white roux and should resemble very wet sand.
Gradually pour in the milk while whisking constantly to prevent lumps from forming. Continue whisking until the mixture thickens and comes to a simmer, about 5 minutes. Should coat the back of a sppon.
Reduce heat to low and add the salt, black pepper, and (option) ground nutmeg. Stir well to incorporate the spices into the sauce.