2T Oil (butter, olive oil, etc.)
2T Flour
1 Cup liquid (broth, drippings, milk, etc.)
In a sauce pan, heat oil and flour on high. Stir constantly until a "roux" is formed. Continue on high heat until very thick and dark in color. Add seasonings* and liquid slowly. Continue on med/high heat, whisk until smooth, then let cool.
*Personal favorite: I like to use Worcestershire Sauce, salt, and pepper.
 2T Flour 1 Cup liquid (broth, drippings, milk, etc.) In a sauce pan, heat oil and flour on ...){kind=link}