Lightly brush a baking tray with vegetable oil or cooking spray. Set aside.
In a medium bowl, combine the potatoes, spinach and eggs.
Beat with mixer until well-blended. Season with nutmeg and cayenne pepper.
Add the cheese and 4 tablespoons of the flour. Stir until flour is well-blended.
Spread the remaining flour onto a glass plate and season with salt and pepper.
Using two teaspoons, form the spinach mixture into 1-inch balls.
Drop the spinach balls onto the flour-covered plate. Roll balls in the flour to coat and place on the prepared baking sheet.Place the tray in the refrigerator for 20 minutes before baking. Preheat oven to 450° F.
Remove balls from the refrigerator; spray them lightly with cooking spray.
Bake for 12-14 minutes or until golden brown and firm to the touch. Serve plain, or sprinkle balls with lemon juice.
Source: Idaho Potato Commission