Melt 2 tablespoons of butter in a saucepan over medium heat
Whisk in 2 tablespoons of all-purpose flour
Cook the flour and butter mixture for 1 to 2 minutes
Slowly pour in 2 cups of broth while whisking constantly
Cook until the gravy thickens, about 3 to 5 minutes
Add salt and black pepper to taste
Stir in optional seasonings like garlic powder, onion powder, or herbs
Simmer for 1 to 2 more minutes
Remove from heat and serve warm