Start by seasoning the turkey necks with salt and pepper.
In a 400°F oven, roast the turkey necks along with the aromatics: onion, carrots, shiitake mushrooms, and herbs, drizzled with olive oil for about an hour.
Once roasted, transfer the turkey necks and vegetables to a pressure cooker or a pot, cover them with water, and cook for 3 hours, or follow your pressure cooker instructions.
In a large pan, melt a generous amount of butter.
Add the finely chopped shallot to the melted butter and cook for 10 minutes, adding a pinch of salt.
Stir in the finely chopped herbs (rosemary, sage, thyme).
Incorporate flour into the butter-shallot mixture and cook, stirring continuously, until the roux darkens slightly, which should take about 10 minutes.
Turn off the heat and allow the roux to cool.
Strain the cooked stock from the pressure cooker, and if necessary, add extra turkey broth or chicken stock to reach the desired volume.
Remove any meat from the turkey neck bones, chop it finely, and set it aside.
Return the roux to the stove and whisk in the strained stock (and any additional broth if needed) to create a smooth gravy.
Bring the gravy to a simmer, then add the chopped turkey meat.
Season the gravy with black pepper and additional salt to taste.
Just before the gravy begins to boil, add a shot of whiskey and a few drops of any additional flavoring if desired, then mix thoroughly.
Let the gravy simmer for about 20 minutes before serving.
