In a medium saucepan, melt the butter over medium heat.
Once the butter is melted, whisk in the flour until it forms a paste (roux).
Stir the roux for about 2-3 minutes, allowing it to turn a light golden color.
Gradually whisk in the chicken or beef broth, ensuring there are no lumps.
Continue stirring while bringing the mixture to a simmer. This helps thicken your gravy.
Add onion powder, garlic powder, salt, and pepper to taste. If using, add Worcestershire sauce for enhanced flavor.
Continue to cook for an additional 5-7 minutes until the gravy reaches your desired consistency.
Remove from heat and serve warm over your favorite dishes.
