Melt 2 tablespoons of butter or beef drippings in a saucepan over medium heat
Whisk in 2 tablespoons of all-purpose flour
Cook the flour mixture for 1 to 2 minutes until lightly browned
Slowly whisk in 2 cups of beef broth
Add salt and black pepper to taste
Bring to a simmer while whisking constantly
Cook for 3 to 5 minutes until thickened
Stir in a splash of Worcestershire sauce if desired
Remove from heat and serve warm