Bring the water to a boil in a large pot over high heat. Add the polenta (or grits) and salt, then reduce the heat to low. Cover, and let cook for 25-30 minutes, stirring every 5 minutes. While the polenta is cooking start the beets and kale. Taste and adjust the salt as desired. Once the polenta is cooked remove from heat and stir in the butter, milk, and 1 1/2 ounces of the goat cheese.

Preheat oven to 350. Cover baking sheets with parchment. Wash and peel the beets. Use a mandolin or a sharp knife to cut the beets as thinly as possible, about 1/16 inch (you can also use the slicer of a food processor). Toss the beets and torn kale (if using) with olive oil, sea salt and black pepper. Place in a single layer on the baking sheets. Roast for 20-25 minutes until the beets are beginning to crisp. Check after 10 or 15 minutes to see if any are crisp and need to be removed (kale with crisp up faster). Remove from oven and let cool to crisp further. Sprinkle the polenta with the crispy beets (and kale) and remaining goat cheese right before serving.