Sauce:
7 Tablespoons Unsalted Butter
6 Tablespoons Flour
2 Cups Milk
1 Teaspoon Salt
1 Pinch Fresh Ground Pepper
1 Pinch Fresh Ground Nutmeg
½ Cup Heavy Cream
1 ½ Cups Grated Gruyere Cheese

Fill large saucepan with 4 quarts water, add coarse salt and bring to boil.
Add pasta, bring back to boil and cook for 10 to 15 minutes (do not overcook).
Drain well.
While pasta is cooking prepare sauce.
Melt the 7 tablespoons butter in a saucepan, add flour and mix well.
Stir in the milk, salt, pepper and nutmeg and cook over medium heat stirring constantly with a whisk until mixture boils. Let boil briefly. Stir in the cream and about two-thirds of the Gruyere. Continue to cook until the cheese is melted.
Pre-heat oven to 400 degrees.
Using the tablespoon of butter coat the bottom and sides of an oval gratin dish.
Arrange a layer of the pasta on the bottom of the dish. Spoon a layer of the sauce over the pasta. Add another layer of the pasta and then sauce repeatedly ending with a layer of sauce.
Sprinkle the remaining Gruyere over the top and finish with an even sprinkle of the Parmesan.
Place in pre-heated oven and cook for about 20 minutes until top is nicely browned.