Heat 2 tablespoons butter or oil in a pan over medium heat
Add 1 chopped onion and cook until soft
Add 2 to 3 minced garlic cloves and cook for 30 seconds
Add 2 cups sliced mushrooms
Cook until the mushrooms release moisture and turn golden
Sprinkle in 2 tablespoons all-purpose flour
Stir and cook for 1 minute
Slowly add 1 to 1.5 cups vegetable broth or water while stirring
Add salt and black pepper to taste
Add 1 teaspoon soy sauce or Worcestershire sauce if desired
Simmer until the gravy thickens
Add a little more broth if the gravy becomes too thick
Stir in 2 tablespoons cream or milk if desired
Serve hot over rice, mashed potatoes, toast, or meat