Melt 2 tablespoons of butter or heat 2 tablespoons of oil 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 broth or stock while whisking
Keep whisking until the mixture is smooth and begins to thicken
Bring to a gentle simmer
Cook for 3 to 5 minutes, stirring often
Add salt and pepper to taste
Add more broth if the gravy is too thick
Simmer longer if the gravy is too thin
Serve warm