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 whisk in 2 cups beef broth
Add salt and black pepper to taste
Bring to a simmer
Cook until thickened, about 3 to 5 minutes
Adjust seasoning if needed
Serve warm