In a med sauce pan add hot water, salt and potatoes. Bring to a boil and boil for about 3-5 minutes. You don't want them fork tender, because they will still bake. but they do need to be soft.

Let potatoes cool a bit.

Cut strips of bacon into thirds and wrap around each potato bite

Stick with toothpick to hold bacon in place

Roll in brown sugar

Place on baking sheet and bake in oven for 30 minutes, flipping half way. Till bacon is crispy.

In a med sauce pan, on med-low heat melt butter and whisk in flour.

allow flour to bubble for a minute, add in bullion.

Slowly pour in milk, while quickly whisking.

let sauce thicken, and add cheese.

Stir sauce until cheese is melted.

Serve immediately.