Melt 2 tablespoons of butter in a skillet over medium heat
Whisk in 2 tablespoons of all-purpose flour
Cook the flour and butter for 1 to 2 minutes, stirring constantly
Slowly whisk in 1 cup of milk
Keep whisking until the mixture is smooth
Cook until the gravy thickens, about 3 to 5 minutes
Season with salt and black pepper to taste
Add more milk if the gravy is too thick
Add more flour mixed with butter if the gravy is too thin
Serve warm