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Melt the butter in a heavy-bottomed saute pan over medium heat. Add the onions and saute until translucent, about 15 minutes. Add the flour and nutmeg and cook, stirring, for 2 more minutes. Add the cream and milk and cook until thickened. Squeeze as much liquid as possible from the spinach and add the spinach to the sauce. Add half of the Parmesan cheese and half of the gruyere and mix well. Season, to taste, with salt and pepper.
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