Melt the 3 tablespoons butter into the same pot and add the flour. Cook, stirring the flour into the butter, for 1–3 minutes until nutty and fragrant. Add ½ cup of cream and whisk regularly to incorporate. Continue adding the cream in ½ cup increments, whisking after each addition, until all of the cream is added and the sauce is smooth. Cook over medium heat for an additional 3–4 minutes until thickened slightly. Season with salt, nutmeg, and white pepper. Turn off the heat.