Place a pot of water on the stove and cook pasta for half the time on package. Strain into a colander, and then run cold water over pasta to stop cooking.
In a large pot melt butter over medium heat. Now add the flour and cook until it smells like almonds, about 5 minutes, making sure to stir constantly so not to burn. Add milk and whisk until it comes together and thickens, about 3-4 minutes. Add cream, turn down heat and cook for another 2-3 minutes. Remove from heat, stir in the Emmental cheese and season with salt and pepper. Stir in white wine vinegar.
Completely toss the shells in the cheese sauce and then transfer into a casserole dish. Cover with a thin layer of the bread crumbs and bake for 7-10 minutes. Finish by broiling on high for 1-2 minutes or until Panko is lightly toasted.
