MORNAY SAUCE: Gently melt butter in non-stick saucepan, Don't let it sizzle.
Add flour, salt, and white pepper. Stirring over med heat with wooden spoon for a few minutes to let flour cook and to blend everything, if you don't cook it long enough at this stage, the sauce will taste floury, how ever you do not want it to brown at all.
Gradually add milk Stirring constantly, as it is thickens add more milk constantly stirring. Cook for 5 minutes, stirring.
Beat yolks in cup, add a little of the hot sauce to the yolks; beating quickly, pour into main sauce, beating vigorously.
Return sauce to heat add cheese and nutmeg, cook til cheese melts, stirring constantly. Remove from heat. Cover and keep warm. Stirring occasionally to keep skin from forming.
Prepare spinach Spray large non stick skillet with pan spray, heat to med-high add spinach. Cook for about 5-8 minutes, or until liquid is cooked out. Set aside and keep warm.
Make omelet, beat eggs and water in bowl til blended. Spray 8" nonstick skillet with pan spray, heat to med-high, pour about 1/2 cup egg into hot skillet. Cook omelet.
Spread a bit sauce on omelet, top with 1/4 the spinach. Fold edge over by about a third, jiggling omelet to far edge of pan, roll out onto warm plate, ending with seam side down. Repeat with remaining egg.