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Place spinach in a heat-proof bowl. Cover with boiling water and allow to stand for a few minutes while the spinach defrosts (this is cooking your spinach as well).
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Drain spinach and squeeze out the excess moisture. Place back in the bowl.
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Stir in the crushed garlic, parmesan and oil.
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Taste and season with a little salt, if needed (It may not because of the Parmesan)
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If using the plus ingredient, finely chop the nuts and stir through.