Blanch the spinach in boiling water for 2 minutes, then transfer to an ice bath.
Squeeze out excess moisture from the spinach and chop finely.
In a skillet, melt the butter over medium heat.
Add minced garlic and sauté until fragrant, about 1 minute.
Stir in flour to create a roux, cooking for another minute.
Gradually whisk in heavy cream, stirring continuously until thickened.
Fold in the chopped spinach and season with salt, pepper, and nutmeg.
Cook for an additional 2-3 minutes until heated through.
Serve warm as a side dish.