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1
Melt butter in a heavy-bottomed stainless steel saucepan over medium heat; add sifted flour in one addition and stir constantly with a wooden spoon to form a paste (roux), cooking 2 minutes while stirring until it lightens in colour and smells faintly nutty (do not brown).
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2
Remove from heat; add warm milk gradually in three additions, whisking vigorously between each addition to prevent lumps, ensuring each portion is fully incorporated before adding the next.
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3
Return saucepan to medium heat; bring to a gentle simmer while whisking continuously, then reduce to low heat and simmer 8–10 minutes, stirring frequently, until sauce coats the back of a spoon and no floury taste remains.
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4
Season with fine sea salt, white pepper, and freshly grated nutmeg; whisk thoroughly to distribute spices evenly throughout the sauce.
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5
Strain through fine-mesh sieve if any lumps have formed; adjust consistency with additional warm milk if too thick, or continue simmering if too thin.
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6
Use immediately or cool on surface of sauce with buttered parchment to prevent skin formation; stores refrigerated up to 3 days.