Melt 2 tablespoons butter or heat 2 tablespoons bacon drippings in a skillet over medium heat
Whisk in 2 tablespoons all-purpose flour
Cook the flour for 1 to 2 minutes, stirring constantly
Slowly whisk in 2 cups milk
Continue whisking until smooth
Cook until the gravy thickens, about 3 to 5 minutes
Add salt to taste
Add black pepper to taste
Serve warm