1. Preheat the oven to 425°. In a large saucepan, heat 1 inch of water. Add the spinach by the handful; allow each handful to wilt before adding more. When the spinach is wilted, drain it, pressing out as much water as possible. Wipe out the pot.
2. Melt 2 tablespoons of the butter in the pot. Add the shallots; cook over moderate heat until softened. Stir in the flour and cook for 1 minute. Add the almond milk and simmer until very thick, whisking occasionally, 5 minutes. Stir in the cheese and spinach. Season with salt and pepper. Spoon into a baking dish.
3. In a small bowl, melt the remaining 2 tablespoons of butter. Stir in the panko and almonds and sprinkle over the creamed spinach. Bake for 15 minutes, until golden. Serve.
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