Melt butter or drippings in a skillet over medium heat
Whisk in an equal amount of flour
Cook, whisking constantly, until the mixture is smooth and lightly browned
Slowly add broth, stock, or milk while whisking
Continue whisking until the gravy thickens
Season with salt, pepper, and any desired spices
Simmer briefly to remove any raw flour taste
Adjust thickness by adding more liquid if needed
Serve warm