Broccoli: If using frozen broccoli, cook according to package directions. For fresh broccoli, cut into bite-size pieces and boil 4 to 7 minutes in salted water over medium-high heat until crisp-tender. Alternately, place in a microwave-safe container, cover with water, and microwave 4-5 minutes.
1) Melt butter in a sauce pan over medium heat.
2) Add flour and salt. Stir.
3) Add milk and stir continuously until mixture thickens (about 35 minutes)