In a large skillet over medium-high heat, cook the bacon until crispy and browned. Set aside on some paper towel. Heat a large pot of salted water on high until boiling. Add the cauliflower and cook for ? minutes or until about half-way soft. Drain and set aside. Wipe out the same pot and melt the butter. Whisk in the flour constantly until golden. Stir in the milk and stir constantly until thick and creamy. Stir in the cheese and salt & pepper to taste. Add the cauliflower and bacon to the cheese mixture and toss to combine. Pour into an 8x8 or similarly-sized baking dish and top with panko and a sprinkle of cheese. Bake at 375F for 20 minutes or until bubbly and golden. Run the broiler for a couple minutes if desired to make the top even more browned.
