Preheat your Oven to 375°F. Butter a 9x13-inch Baking Dish and set aside. Peel the 3 lb papas russet peladas y cortadas 1/8-inch de grosor and slice them 1/8-inch thick — a Mandoline is ideal for even, uniform slices, but a sharp Knife works too. Keep the slices in a Mixing Bowl of cold Water while you prep to prevent browning, then drain and pat dry thoroughly with a clean towel before layering.

In a large Saucepan over medium heat, melt the 4 tbsp of 4 tbsp mantequilla sin sal. Add the diced 1 cebolla amarilla cortada finamente en medias lunas and cook, stirring occasionally, until soft and translucent, about 5 minutes. Add the minced 3 dientes de ajo picados and cook for 1 more minute until fragrant.

Sprinkle the ¼ cup harina para todo uso over the 4 tbsp mantequilla sin sal and 1 cebolla amarilla cortada finamente en medias lunas mixture. Stir constantly with a Whisk or Wooden Spoon for 1–2 minutes to cook out the raw flour taste — the mixture should look like a pale paste.

Slowly pour in the warmed 2 cups leche entera tibia and 1 cup crema pesada tibia, whisking constantly to prevent lumps. Add the 1 ½ tsp sal kosher, 1 ½ tsp sal kosher, ¼ tsp nuez moscada molida, and 1 tsp hojas de tomillo fresco (if using). Continue whisking over medium heat until the sauce thickens enough to coat the back of a spoon, about 5–7 minutes. Taste and adjust seasoning. Remove from heat.

Arrange one-third of the 3 lb papas russet peladas y cortadas 1/8-inch de grosor slices in an even, slightly overlapping layer in the prepared Baking Dish. Scatter one-third of the sliced 1 cebolla amarilla cortada finamente en medias lunas over the top. Pour one-third of the cream sauce evenly over the layer. Repeat this process two more times — potatoes, onion, sauce — finishing with the sauce on top. Dot the surface with the small pieces of 4 tbsp mantequilla sin sal.

Cover the dish tightly with Aluminum Foil. Bake at 375°F for 45 minutes. The foil traps steam and ensures the 3 lb papas russet peladas y cortadas 1/8-inch de grosor cook through evenly before the top browns.

Remove the Aluminum Foil and continue baking for an additional 25–30 minutes, until the top is deeply golden and the 3 lb papas russet peladas y cortadas 1/8-inch de grosor are completely tender when pierced with a Knife. The sauce should be bubbling around the edges.

Remove from the Oven and let the dish rest for 10–15 minutes before serving. This allows the sauce to thicken and set, making it much easier to portion. Garnish with fresh chopped 2 tbsp perejil fresco picado if desired.