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1.
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Heat the oven to 350 degrees.
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Butter a shallow casserole dish (about 8 by 8 inches); set aside.
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Tear, or use a food processor to process, the 2 slices of bread into 1/4-inch breadcrumbs.
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Melt 1 tablespoon of butter.
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Pour butter into the bowl with bread, and toss.
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Set the breadcrumbs aside.
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2.
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Over medium-high heat, saute crumbled corned beef with chopped onion for about 10 minutes.
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Place corned beef mixture in bottom of the prepared casserole dish.
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3.
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Meanwhile, after discarding any green leaves and the stalk, separate cauliflower into large florets.
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Place cauliflower in a medium pot and cover with water; add a little salt.
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Boil cauliflower florets for 15 minutes; cauliflower will be about half-way done.
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Drain thoroughly.
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Arrange cauliflower florets on top of corned beef mixture in the casserole dish.
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4.
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In a medium pot (I use the same pot used for the cauliflower) over medium heat, melt the remaining 4 tablespoons of butter.
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When butter bubbles, add flour.
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Cook, stirring, 1 minute.
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Slowly pour milk into flour-butter mixture while whisking.
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Continue cooking, whisking constantly, until the mixture bubbles and becomes thick.
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Remove pan from heat.
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Stir in salt, black pepper, cayenne pepper, nutmeg, and parmesan.
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Pour cheese sauce into the prepared casserole dish.
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5.
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Scatter breadcrumbs over the top.
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Bake until browned on top, about 15 minutes.
