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1
Preheat oven to 400 F. Butter a 1 1/2 quart gratin dish and set it aside.
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2
Make the sauce.
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3
In medium sauce pan, heat the milk with the onion, bay leaf, and thyme to just below the boiling point.
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4
Set aside.
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5
In another medium pan, melt 2 tablespoons of the butter over medium heat, and then sift in the flour.
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6
Cook the mixture, stirring constantly with a wooden spoon in a figure-8 motion, until it lightens in color, about 2 minutes.
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7
Remove from the heat and cool slightly.
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8
Gradually whisk the milk mixture into the flour mixture.
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9
Bring to a boil over medium high heat, whisking to prevent lumps.
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10
Reduce heat to low, and simmer, whisking occasionally, until the sauce is thickened, about 10 minutes.
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11
While the sauce simmers, bring a medium pot of water to a boil, season with salt, and add the cauliflower.
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12
Cook until tender, about 4 to 5 minutes.
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13
Drain and pat dry.
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14
Arrange the cauliflower, florets-side up, in the buttered gratin dish.
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15
Strain the sauce and season it with a teaspoon salt, pepper, nutmeg, and cayenne to taste.
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16
Whisk in the cheese, 1 tablespoon of the butter, and the Cognac until smooth, taking care not to over mix.
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17
Pour the cheese sauce over the cauliflower.
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18
Melt the remaining 2 tablespoons butter in a small saucepan.
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19
In a medium bowl, mix the bread crumbs with the butter to coat evenly.
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20
Sprinkle the top of the cauliflower with the buttered breadcrumbs.
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21
Bake until the top of the cauliflower gratin is golden brown and bubbly, about 20 to 25 minutes.
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22
Let rest for 5 minutes before serving.
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23
Serve hot.