The recipe scales easily so I will give this to you in 1 cup ( 240 ml ) version.
flour - 2 tablespoon
butter - 2 tablespoon
milk - 1 cup
bullion - 1 teaspoon ( any type works )
Mix milk and bullion in a small bowl and set aside.
Heat flour and butter in a sauce pan over a medium high heat until the mixture turns a nice golden brown ( a darker color will produce a slightly toasted flavor ). This should take about 5-6 minutes.
Once mixture is brown, reduce heat to medium low and add milk / bullion mixture. Whisk mixture over the medium low heat until the gravy reaches desired consistency. Add salt and pepper to taste.
For holidays I will often swap whole for skim milk. You can also add sour cream or just about any kind of cheese.
So there it is, Enjoy!