Add butter and melt it down. After it melts, add shallots and cook down a few minutes.
Add fresh rinsed spinach to pan. Place lid on pan and let it steam down.
Give the spinach a stir. You could serve it now with salt and pepper to taste and serve it without the cream.
Tilt the pan to get rid of the excess liquid and soak with paper towels.
Add heavy cream and stir to combine. Add shredded parmesan. Stir to combine.
Remove from stove and season to taste with white pepper and ground nutmeg. Season to your taste with salt, keeping in mind that the cheese is also salty.