I start by melting butter in a saucepan over medium heat. I make sure it melts evenly without browning. This creates the perfect base for a smooth gravy.

I whisk in the flour and cook it for one minute. I keep stirring so it stays smooth. This step removes the raw flour taste and thickens the gravy beautifully.

I slowly pour in the beef broth while whisking. This prevents lumps. I let it simmer gently until the gravy starts to thicken.

I add milk, salt, black pepper, and garlic powder. I stir and cook for a few minutes until creamy. Then I taste and adjust the seasoning if needed.