1. Preheat oven to 425 degrees and place oven rack in center position. Grate cheese. Set aside. Break cauliflower into florets. Place water and cauliflower in steamer, place lid on steamer and allow cauliflower to steam until fork goes in but cauliflower is a bit firm (about 3 minutes). We don't want mushy cauliflower.

While cauliflower steams, make cheese sauce:

1. Set milk in a pan and warm on medium heat. Place a second saucepan on medium heat, melt butter, add salt and pepper. Add flour to melted butter and whisk. This is your roux, it will thicken your cheese sauce. Slowly add warm milk to the roux, continually whisking and heat until mixture begins to thicken. When milk is a bit thickened, add cheese a handful at a time (retaining the 1/2 cup for later) whisk cheese, slowly adding more as each handful melts. When cheese is completely melted and sauce is smooth turn off heat.

2. Place cauliflower in baking dish). Pour cheese sauce over. Sprinkle with extra cheese if desired. Bake for 5-6 minutes or until cheese is a bit browned and crispy on top. Serve!.