| Preheat oven to 375°F |
| Butter a 3-qt (9x13-in or 8x11-in) baking dish |
| Bring a large pot of water to a boil |
| 1 large head (about 3 lb) cauliflower, cut into florets | boil 5 to 6 min, until crisp-tender; drain well | spread in the dish and cover with the sauce | scatter over the top | bake 375°F 25 to 30 min, until bubbling and browned |
| 1 Tbsp kosher salt, for the cooking water |
| 3 Tbsp unsalted butter | melt | whisk in, cook 2 min | whisk in gradually, simmer 2 to 3 min until thick | stir in off the heat until smooth |
| 3 Tbsp all-purpose flour |
| 2 cups whole milk, warmed |
| 1 tsp salt |
| 1/2 tsp black pepper |
| 1/4 tsp ground nutmeg |
| 1 cup Gruyere or Swiss cheese, shredded |
| 1/2 cup Parmesan, grated |
| 1/2 cup panko or fresh bread crumbs | toss together |
| 2 Tbsp unsalted butter, melted |