Add water to the bottom of a steam pot and place the steam basket in. Bring water to a boil and turn heat down to medium.
Add spinach to the steamer basket and put the lid on. Steam for 3 minutes, or until spinach is wilted.
Season to taste with Kosher salt, garlic powder, and/or butter.
Notes
You can use regular or baby spinach. Raw spinach is preferable over frozen spinach as the texture is much more palatable. If you substitute with frozen spinach, add on a few extra minutes until wilted.