Bring a pot of water to boil. Then add in pasta and cook as directed.
Heat saucepan over medium high heat and add butter. Once melted add in flour. Continuously whisk until it becomes golden in color - about 2 minutes.
Add beer and milk into the saucepan slowly. Turn down the heat and allow to cook for about 6-8 minutes while stirring occasionally.
Slowly add in cheese about 1/2 cup at a time. Once fully melted then add in next batch of cheese. Then add in the bacon and stir.
Put cooked macaroni into a dish and pour the cheese sauce over and stir until fully incorporated.