Melt the butter in a skillet or sauce pan over medium heat.
Next, add the flour to the melted butter. Using a spatula; combine the flour and butter together and use the back of the spatula to press out any clumps of flour.
Next, use a small whisk to whisk the flour mixture (roux) so that it is smooth and cook for 3 to 4 minutes to get rid of the raw flour taste.
Slowly add about a half cup of the milk to the flour mixture while whisking to keep the gravy mixture smooth. Continue to whisk in the remaining milk.
Season the gravy, bring to a simmer and cook for 8 to 10 more minutes until thickened; whisking as it cooks.
Once the gravy has thickened to your liking; remove the pan from the heat and carefully transfer the gravy to a serving dish or gravy boat.
Serve hot.
