01 - Melt the butter in a medium saucepan over medium heat.
02 - Add the minced shallot and garlic, sautéing for 2 to 3 minutes until soft and fragrant without browning.
03 - Pour in the heavy cream while stirring gently and bring to a gentle simmer.
04 - Lower the heat to low and let the cream simmer for 4 to 5 minutes, stirring occasionally until slightly thickened.
05 - Stir in the grated Parmesan cheese until fully melted and the sauce achieves a smooth texture.
06 - Add salt, black pepper, and nutmeg, then adjust seasoning to taste.
07 - Remove from heat and serve immediately over preferred dishes such as pasta, poultry, vegetables, or seafood.