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2 tbs. butter
2 tbs. flour
1/4 tsp. salt
1 cup milk
  1. Melt butter in sauce pan over medium heat
  2. Mix in flour and salt completely
  3. Add milk
  4. Stir almost consistently till gravy thickens (the higher the heat the faster it cooks but the more you have to stir)

Note: this goes great with drop biscuits, may also add sausage or bacon bits to the gravy.  May also be used over potatoes, noodles, and much more.