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Place onions in large skillet with butter and salt.
Cover skillet and cook onions at low heat until cooked and transparent, not golden.
Drain onions, reserving the liquid. Liquid will be approximately 2 cups.
Season and place onions in a serving dish. Sprinkle 2 tablespoons parmesan cheese on top.
Make a bechamel sauce: melt butter, add flour and mix. Remove from heat and add milk and liquid from onions, stirring constantly.
Return to heat and continue stirring until thickened.
Add cream and rest of parmesan cheese. Correct seasoning.
Pour sauce over onions. Sprinkle bread crumbs on top.
Broil in oven and serve.
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