If you haven't already done so, cook and peel your shrimp.

Heat a medium saucepan in a medium-low flame.

Melt the butter in the pan, then sprinkle in the flour, stirring constantly with a whisk.

Allow the flour to cook in the butter for a couple of minutes, to cook out the raw flour taste.

Slowly drizzle in the cold milk, little by little, stirring the whole time, until you get a thick, smooth sauce. The sauce will thicken as it begins to heat.

Add the shrimp, nutmeg, and season salt and pepper, to taste.

Combine the mixture, and cool it completely.

When the mixture is cooled, form a croqueta by taking a heaping tablespoon of the mixture and rolling it in your hands, like you would if you were making a meatball.

Roll the croqueta in the flour, then coat it in the beaten egg, and finally, through the Panko crumbs.

Heat the oil in a large heavy-bottom pan (cast iron works great) to about 350 degrees F. Fry the croquetas in batches, for about 4-5 minutes, or until golden brown. Remove with a slotted spoon, drain on a paper towel, and serve hot.

Serve with with salsa rosa (combine all the ingredients).