Melt 2 tablespoons butter in a saucepan over medium heat
Whisk in 2 tablespoons all-purpose flour
Cook for 1 to 2 minutes, stirring constantly
Slowly whisk in 2 cups chicken broth
Bring to a simmer
Cook until thickened, about 3 to 5 minutes
Season with salt and black pepper
Add garlic powder, onion powder, or herbs if desired
Stir in a splash of cream or milk if you want a richer gravy
Remove from heat and serve warm
