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Bring a saucepan of salted water to a boil. Add the cauliflower and cook until tender, about 3 minutes. Drain.
3
In the meantime, melt the butter in a saucepan over medium heat. Add the flour and cook for a few minutes. Whisk in the water. Season with salt, pepper, and nutmeg. Allow the sauce to cook for a few minutes further. Stir occasionally.
4
Whisk half the Parmesancheese and all the Gruyère into the sauce, and cook a bit more.
5
Divide the cauliflower between individual gratin dishes and spoon the sauce over the top. Then sprinkle the remaining Parmesancheese, along with the bread crumbs, over the top. Finally, sprinkle a half tablespoon of melted butter over each portion.
6
Place the dishes on a baking sheet and bake until the tops are golden, about 10 minutes.