Melt butter or heat drippings in a pan over medium heat
Whisk in flour and cook for 1 to 2 minutes
Slowly pour in broth or stock while whisking constantly
Continue whisking until smooth
Bring to a gentle simmer
Cook until thickened, stirring often
Season with salt and pepper
Add more broth to thin or more flour slurry to thicken
Strain if needed before serving
