Start with a heavy bottom saucepan heated to low heat.
Melt the 2 tablespoons of butter in the saucepan.
Then, add the 3 tablespoons of unbleached flour mixing the butter and flour together with a wooden spoon.
Let the butter and flour cook for one minute while you keep it moving so that it does not stick or burn.
Add the 2 cups of whole milk into the pot in one pour.
Then, turn up the heat to medium-high.
Whisk constantly keeping the sauce moving and making sure nothing sticks and burns at the bottom of the pot.
Bring the bechamel sauce to a boil and let boil for 1 minute.
Then, take the sauce off the heat.
Now, you have a basic bechamel sauce to act as a base for your Mornay Sauce.