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Raise the heat to moderate and add the milk, whisking constantly, until a smooth sauce forms (the sauce should be thick and glossy, but still runny), about 5 minutes. Reduce the heat to low, add the flour and salt, and whisk until both are incorporated and the mixture turns golden brown, about 2 minutes. In a large heavy saucepan over moderate heat, melt the butter. Arrange the florets, in one layer, in a 12- by 8-inch baking dish and set aside. Once the cauliflower is cool enough to handle, use your hands to gently break the florets from the thick central stalk-try to break the cauliflower into large florets rather than small pieces.
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Remove the green outer leaves from the cauliflower, place it on the steamer rack, and steam until tender, about 10 minutes. Arrange a steamer rack over a large pot of boiling water. Position a rack in the middle of the oven and preheat to 375☏.
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