Part 1

1. Melt butter in heavy sauce pan over medium heat.
2. Add flour and stir constantly until very dark brown (This gives a good flavor and color). Be careful not to burn.
3. Cool slightly and slowly add milk with a whisk and fully incorporate.
4. Bring to a boil, stirring constantly, over medium heat.

Part 2

1. Shake flour and water in a glass or plastic jar.
2. Add that mixture to milk mixture and bring to the boil. Mixture will thicken.
3. Add salt and pepper, as desired.
4. Other spices can be added such as old bay, sage, thyme etc.