Melt 2 tablespoons of butter or heat 2 tablespoons of pan drippings in a saucepan over medium heat
Add 2 tablespoons of all-purpose flour
Whisk constantly for 1 to 2 minutes until smooth and lightly golden
Slowly pour in 1 to 2 cups of milk, broth, or stock while whisking
Continue whisking until the gravy is smooth and begins to thicken
Simmer for 2 to 5 minutes, stirring often
Add salt and black pepper to taste
Adjust thickness with more liquid if too thick
Serve warm