White Sauce:

2 tbsp. butter
2 tbsp. flour
1/2 tsp. salt
1 c. milk

Cook cauliflower according to package directions or cook until tender if using fresh cauliflower. Drain; place in baking dish. Grate American cheese over top of cauliflower, then add White Sauce. Grate more cheese on top.

Bake at 350°F for 15 minutes. Melt butter in saucepan; remove from heat. Add flour and salt. Return to heat. Add milk, stirring until sauce boils and thickens.