Start by steaming your broccoli florets until they are tender but still crisp. This usually takes about 5-7 minutes. Set them aside.
In a medium saucepan over medium heat, melt the unsalted butter. Add the all-purpose flour and whisk continuously for about 1-2 minutes until the mixture turns a light golden color.
Gradually pour in the whole milk, whisking constantly to avoid lumps. Keep stirring until the mixture thickens and starts to bubble, about 3-4 minutes.
Reduce heat to low and slowly add the shredded cheddar cheese, stirring until completely melted and smooth.
Add salt and black pepper to taste, mixing well.
Fold in the steamed broccoli florets, ensuring they are well-coated with the sauce.
Serve warm over your favorite dishes or as a dip.