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1
PREPARE THE SPINACH: Remove the stems and wash the leaves well. In a pot of boiling salted water, blanch the spinach for 1 minute, then drain. When cool enough to handle, squeeze all the water out of the spinach. Wrapping it in a clean towel, pulling the corners together, and twisting is a good way to get the spinach dry.
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2
In a saute pan over low heat, melt the butter. Add the spinach and season with salt and pepper. Stir frequently to ensure that the butter coats the spinach evenly. After 5 minutes, remove from the heat and stir in 6 tablespoons of the Parmesan.
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3
MAKE THE BECHAMEL: In a saucepan, heat the milk until it is hot, but not boiling. In a separate saucepan over low heat, melt 4 tablespoons of the butter. Add the flour and stir continuously until it forms a smooth, golden brown roux with the butter, 3 to 4 minutes. Add the hot milk, a little at a time, stirring continuously with a wooden spoon or wire whisk to prevent lumps. Once you have added all the milk, continue cooking until the bechamel becomes a nice, thick sauce, 4 to 5 minutes. Add the nutmeg and season with salt and pepper. Remove from the heat and set aside.
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4
In a pot of boiling salted water, blanch the onions for 5 minutes, then remove and drain them. Melt the remaining butter in a saucepan over low heat. Add the onions and saute them until they're lightly golden, about 10 minutes. Add the stock and cream and simmer until the onions are falling apart tender, about 5 minutes more. Pass the mixture through a food mill, then stir it into the bechamel until it forms a homogenous blend. Simmer the onion bechamel for 5 minutes, then season with additional salt and pepper.
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5
Preheat the oven to 300?F. Butter a baking dish.
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6
Put the spinach in the baking dish and cover it with the onion bechamel. Sprinkle the top with the remaining Parmesan cheese, and bake in the preheated oven for 25 minutes, or until the top is golden brown and bubbling.
