In a sauce pan, melt the butter completely on a medium/high heat.

Once it's melted fully, sprinkle the flour over it, and stir it together. It will make a thick, crumbly paste in the pan (almost like a soft cookie dough) and that's good.

Next add in your two cups of milk and pepper to the mixture.

Use a whisk and continuously and vigorously whisk the mixture to remove any lumps.

The gravy will start to bubble.

Keep stirring until it reaches a thicker consistency (like thin pudding) and then remove it from the heat.

The longer it sits off the heat, the thicker it will get.

Serve warm.