Preheat oven to 375 degrees Fahrenheit.

Spray 12 standard muffin cups with nonstick cooking spray.

On a large work surface, lay out one sheet of phyllo. Using a pastry brush, gently coat with melted butter or oil. Lay another sheet of phyllo on top. Again brush with butter or oil. Cover with one last sheet of phyllo and lightly coat with butter or oil. Using a straight edge and a pizza wheel, divide rectangle into approximate 4 ½ inch squares – they do not have to be perfect. Gently pick up a square and lay into a muffin cup, allowing the edges to drape over the sides. Repeat with remaining squares.

Repeat layering and cutting with the remaining three sheets of phyllo as in step three. There will be extra phyllo in case a phyllo cup breaks. You can also use the extra phyllo as a crunchy topping for a salad or soup, or fill any extra cups with your choice of filling.

Place a small square of parchment paper into each muffin cup, and fill with raw beans to keep the phyllo from puffing up in the oven.

Bake for approximately 8 minutes. Leave phyllo cups in the pans once removed from the oven. Remove parchment paper with beans from each. Set cups aside and raise oven temperature to 400 degrees.

In a medium saucepan, melt butter over medium high heat. Add flour, and whisk well, allowing to cook for approximately 1 minute.

Whisking continuously, add milk and bring to a boil. Sauce should become thick and smooth. Remove from heat.

Whisk in mustard, pepper, garlic powder, egg yolks, the ¼ cup parmesan cheese, and Boursin until the cheese has melted in. pour mixture into a heatproof bowl. Cover the surface with plastic wrap to prevent a skin from forming and set aside.

In the bowl of an electric mixer, beat the egg whites until they just form stiff peaks. Do not over beat.

Remove plastic wrap from bowl of cheese filling. Take approximately 1/3 of the whites and whisk them into the filling. Pour the remaining whites on top and gently fold them in.

Divide the filling evenly between the phyllo cups. Sprinkle each soufflé with the 1/3 cup parmesan and pepper if desired.

Bake for approximately 15 minutes, or until puffy and brown. Serve at once.