Preheat your oven to 375°F (190°C) and grease a baking dish with non-stick cooking spray or butter.

In a mixing bowl, combine softened cream cheese, chopped spinach, and half of the grated Parmesan cheese along with garlic powder. Mix until smooth and well incorporated.

Unroll the crescent roll dough and lay out each triangle with the wide end facing you. Spoon about two tablespoons of the filling at the wide end and roll tightly.

Arrange the stuffed pillows seam-side down in the greased dish and bake for 20-25 minutes or until golden brown.

While baking, heat chicken broth and heavy cream in a saucepan. Stir occasionally, then add the remaining Parmesan cheese until melted and smooth.

Drizzle the creamy Parmesan sauce over the baked pillows and serve hot.