Ingredients:
1 tablespoon unsalted butter
1/4 cup yellow onion, minced    
1 teaspoon garlic, minced
1 tablespoon All Purpose Flour (AP)
1 cup plain soy milk
1 bay leaf, optional
1/16 teaspoon ground nutmeg, freshly grated if possible
1/8 teaspoon Kosher salt
1/8 teaspoon freshly ground black pepper
One 9-ounce bag pre-washed spinach or 2 good sized bunches of fresh spinach, washed very thoroughly and dried or one 10-ounce package frozen spinach, thawed, and squeezed to remove any excess water.
2 tablespoons freshly grated aged Gouda or freshly grated Parmigiano-Reggiano 
    
In a large sauce pan, over medium heat, combine the butter, onion, and garlic.  As the butter melts, stir occasionally and cook for approximately 3 minutes.  You want very little color so reduce the heat slightly if necessary.  Next, add the flour and using a wooden spoon (personal preference, but not necessary) and stir for 1 minute.  Add the cream or soy milk and bay leaf.  Bring to a simmer and stir occasionally for approximately 3 minutes.  The mixture will thicken.  Add the nutmeg, salt and pepper.  Stir to combine.  Then in batches, add half of the spinach.  Cook, stirring occasionally, until the spinach wilts completely.  Then add the second half of the spinach, stir and cook.  Continue cooking for an additional 2 minutes then add the grated cheese.  Stir slowly until melted and fully incorporated.  Taste, and adjust seasoning.  Enjoy!