Preheat the oven to 350°F (175°C).
Wash and cut the broccoli into florets.
Steam the broccoli for about 5 minutes until tender but still crisp.
In a saucepan, melt the butter over medium heat.
Add cream cheese and milk, stirring until smooth.
Mix in the cheddar cheese and garlic powder, stirring until melted.
Season the cheese sauce with salt and pepper to taste.
Pour the cheese sauce over the steamed broccoli in a baking dish.
Sprinkle Parmesan cheese on top.
Bake in the preheated oven for 15 minutes until bubbly and golden.