1. Prepare the spinach: boil, drain, and finely chop approximately 2 lb (900 g) fresh spinach to yield the cooked, chopped spinach called for. The spinach should be well drained and pressed to remove excess moisture.
2. Heat a 10-inch (25 cm) skillet over medium-high heat until hot. Add 3 tablespoons (45 g) butter and swirl to melt — this takes roughly 30 to 60 seconds; the butter should foam but not brown.
3. Add the chopped cooked spinach to the pan. Cook, stirring frequently, for 3 minutes, until the spinach is heated through and any remaining liquid has largely evaporated.
4. Sprinkle 2 tablespoons (16 g) flour evenly over the spinach and stir thoroughly to coat — this step makes a rough roux (a cooked fat-and-flour paste that thickens the sauce). Cook for 30 seconds to eliminate the raw flour taste.
5. Add 3/4 cup (180 ml) whole milk gradually — a few tablespoons at a time — stirring constantly between additions so the mixture absorbs the milk smoothly before the next addition is poured. This technique (incorporating liquid slowly into a roux) is called tempering the sauce and prevents lumps.
6. Continue cooking over medium heat, stirring constantly, for 5 minutes, until the sauce has thickened to a creamy, glossy consistency that coats the back of a spoon and holds a line drawn through it. The internal temperature of the mixture should reach at least 160°F (71°C). Season to taste with salt if desired and serve immediately.
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