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Make the Sauce Base: In a saucepan over medium heat, melt the butter. Then, add the minced garlic and chopped onion, and saute until fragrant and translucent, for about 5 minutes.
Thicken the Sauce: Stir in the flour and cook for another 2 minutes, until slightly golden. Then, gradually whisk in the milk and heavy cream, ensuring there are no lumps. Reduce the heat to low and add the ground nutmeg, salt, and pepper. Continue to cook, stirring occasionally, until the sauce thickens, about 10 minutes. Remove from heat and set aside.