Preheat the oven to 450 degrees F. Line a baking sheet with parchment paper. Arrange cauliflower florets on baking sheet. Drizzle with olive oil, salt and pepper to taste. Toss well and roast for 15-20 minutes until florets are tender and browned. Remove from oven and reduce heat to 375 degrees F.
In a saucepan, melt butter over low heat. Add the flour and whisk for 1 minute. Pour the Califia Farms Organic Cashew Homestyle Nutmilk and 1/4 cup of nutritional yeast into the saucepan. Let it come to a boil while whisking constantly until thickened. Remove from heat. Stir in black pepper, garlic powder, smoked paprika and nutmeg. Set aside.
Transfer roasted cauliflower florets to a greased baking dish. Pour the sauce evenly on top. Sprinkle remaining nutritional yeast and Panko bread crumbs evenly over the top. Bake for 25-30 minutes or until top is browned. Serve immediately. Enjoy!