Melt 2 tablespoons butter in a saucepan over medium heat
Whisk in 2 tablespoons all-purpose flour
Cook the flour mixture for 1 to 2 minutes
Slowly whisk in 1 to 2 cups broth or stock
Use chicken, beef, turkey, or vegetable broth
Whisk until smooth and thickened
Season with salt and black pepper
Add garlic powder, onion powder, or herbs if desired
Simmer for 3 to 5 minutes
Stir in a splash of cream or milk for a richer gravy
Add soy sauce or Worcestershire sauce for deeper flavor
Adjust thickness with more broth or a little water
Strain if needed for a smoother gravy