Heat up a pot and melt your lard or butter over low to medium heat.
Add the flour and combine it with the lard over heat.
Pour in the milk, keep over medium to high heat and combine quickly. Allow to cook down a bit while whisking continuously for about 2 minutes.
Pour in the stock and season with nutmeg, black pepper, onion powder, and garlic powder. Mix it all well.
Bring to a boil and allow the soup to cook for about 10 minutes at least.
Reduce heat to medium and pour in your beer. Also, add the grated cheese, heavy cream and season with salt to taste. Mix it all well over medium to low heat.
Allow the soup to simmer slowly over a lower to medium heat setting. The soup shouldn't boil anymore at this point because the cheese might curdle (get grainy) and you want to avoid that the beer flavors disappear.
Serve hot with some chopped chives.
Video
Notes
Lard is the best choice for this soup but if you can't get it, then just use butter. Try to avoid margerine because of the transfats (which are not that great for your health)
Use a beer that you like to drink too. Your beer shouldn't be bitter! More info in the post too.
Use a sharp cheese with a low melting point such as cheddar or gruyere. More info in the post on top.
Instead of chives oyu can try to use chopped fresh garden cress too. garden cress has a light sharp taste to it.