In a medium-sized pot over medium-low heat, melt the butter
Add the flour and heat, stirring constantly, until the flour is light brown and has a nutty fragrance
Add the milk gradually, stirring constantly
Once all of the milk has been added, add the nutmeg
After that, the mixture needs to be allowed to boil
Bring to a boil and simmer, whisking constantly, for 2 minutes
Remove from the fire and gradually add the provolone shreds, stirring until the cheese melts
Season with salt and pepper and add the Parmesan cheese
