Melt 2 tablespoons butter in a saucepan over medium heat
Whisk in 2 tablespoons all-purpose flour
Cook for 1 to 2 minutes, stirring constantly
Slowly pour in 2 cups beef broth while whisking
Add salt and black pepper to taste
Simmer for 3 to 5 minutes until thickened
Stir in optional extras like onion powder, garlic powder, or Worcestershire sauce
Remove from heat and serve warm