To make this dish the most easily and to have it come out the best, three pieces of equipment are very helpful:
A food processor
A microwave
A covered (or fairly tightly coverable) microwave-safe dish
Directions
Process fresh cauliflower until it is the size of rice, either using the plain steel blade or the shredder blade. Alternatively, you can shred it with a hand-held grater, or even use a knife, if you have the dexterity to chop it up VERY finely.
Microwave it in a covered dish. DO NOT ADD WATER. Cauliflower absorbs water like crazy, and the "granules" will become gummy. To keep it fluffy, just let the moisture in the cauliflower do its work.