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 until lightly browned
Slowly whisk in 2 cups beef broth
Add 1 teaspoon Worcestershire sauce
Add salt and black pepper to taste
Simmer for 3 to 5 minutes, whisking often, until thickened
Remove from heat and serve warm