For the crepes: In a bowl whisk together all the ingredients to form a smooth, thin batter. Refrigerate for at least 30 minutes before proceeding.

Heat a small skillet or crepe pan and when hot, brush lightly with butter. Ladle about 1/4 cup of crepe batter into the pan, tilting the skillet to evenly coat the pan. Cook until golden brown on the bottom and the top begins to look dry, 1 to 2 minutes. Using a spatula, carefully turn the crepe and cook the second side until the bottom colors slightly, about 30 seconds. Transfer to a plate and cover loosely to keep warm. Repeat with remaining batter to yield 8 crepes

For the filling: Squeeze the spinach to extract any remaining moisture, then coarsely chop to yield about 1 cup. In a bowl, combine the spinach, ricotta, Parmesan, eggs, salt, pepper, nutmeg, and stir to thoroughly combine. Set aside. Assembly: Preheat the oven to 375 degrees F. Lightly butter a 11/2 quart casserole dish.

Divide the spinach filling evenly among the crepes (using about 1/3 cup filling for each). Roll the crepes up around the filling and place in the buttered dish. Set aside while preparing the sauce.

For the bechamel sauce: In a saucepan, melt the butter. Whisk in the flour until smooth and continue to cook for 3 minutes, being careful not to brown. Slowly whisk in the cold milk, and cook, stirring, until the sauce comes to a boil and thickens, about 2 minutes. Continue cooking until the floury taste is gone, about 5 minutes. Remove from the heat and season with salt, pepper, and nutmeg.

To finish: Pour the bechamel over the crepes, drizzle with butter, and bake for 20 minutes, until lightly browned on top. Serve hot, with a little tomato sauce spooned over the top of each serving.