Heat the butter in a medium saucepan over medium heat. Add the onions and cook until soft. Whisk in the flour and cook for 2 to 3 minutes, not allowing the mixture to obtain any color. Whisk in the warm milk and cook until thickened. Season with nutmeg and salt and pepper, to taste. Keep warm until ready to use.
Meanwhile, bring a medium pot of salted water to a boil. Add the kale and cook until tender, about 10 to 15 minutes. Drain in a colander and then return to pot. Add cream sauce and cook until flavors meld, about 2 minutes. Season with salt and pepper, to taste. Plate creamed kale and then top with Caramelized Shallots.
Melt the butter and sugar in a medium saucepan over medium heat. Add the shallots, season with salt and pepper, and cook until they begin to brown all over, about 10 minutes.