Heat a heavy pot over medium heat
Add oil or butter
Whisk in flour
Stir constantly until the roux turns a deep brown color
Add chopped onion, celery, and bell pepper
Cook until softened
Add garlic and cook briefly
Add broth or stock slowly while stirring
Add okra if using
Add chicken, sausage, shrimp, or other protein
Add bay leaves, thyme, cayenne, salt, and black pepper
Simmer on low heat until flavors blend
Skim excess fat if needed
Serve over cooked rice
Garnish with green onions or parsley