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Preheat Oven to 375 Degrees Fahrenheit
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Thaw the spinach and squeeze out the excess liquid. Set aside
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In a saucepan, melt the butter over medium low heat
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Add the flour and whisk until the flour is no longer visible
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Pour in the milk while whisking
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Keep mixing over medium low heat until liquid thickens up and becomes creamy. Add salt, pepper and nutmeg
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Remove from heat and mix in the spinach. Allow to cool for 5 minutes
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Mix in the egg yolks to the spinach mixture
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Meanwhile, whip the egg whites until stiff peaks form
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Gently fold in half of the egg whites into the spinach mixture and then fold in the rest
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Place souffle base onto an 8x8" baking pan greased with nonstick spray
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Bake for 20-30 minutes or until browned and puffy
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Enjoy!