Preheat oven to 350 degrees. Grease a the 8 x 8 baking dish.
In a small sauce pan, melt butter and stir in flour. Cook until the roux starts to darken to a light caramel color. Remove from the heat and stir/whisk in half of the cream. This will stop the flour from cooking further. Add the rest of the cream and place back onto the heat. Add the salt and pepper and stir/whisk until the mixture boils.
Reduce heat and stir in 1 cup of the shredded gouda.
Place a half of the sliced potatoes in the baking dish. Pour half of cheese sauce over potatoes and the repeat with the remaining potatoes and sauce.
Sprinkle the remaining 1/2 cup of gouda on top.
Bake uncovered for about 1 - 1½ hours at 350°F or until the potatoes are fork tender and the cheese is bubbling. This will be based on how thinly the potatoes are sliced.