Melt 3 tablespoons unsalted butter in a small saucepan over medium-high heat (about 1 minute) until it begins to brown slightly.

Whisk in 3 tablespoons all-purpose flour to form a roux and cook for 2 to 3 minutes, stirring constantly, until golden brown and nutty.

Slowly pour in 2 cups beef broth while whisking continuously to prevent lumps from forming.

Bring the mixture to a simmer over medium heat and cook for 2 to 3 minutes, whisking occasionally, until the gravy thickens.

Reduce heat to low and stir in 1/2 cup whole milk until the gravy is smooth and creamy.

Season with 1/2 teaspoon salt, 1/4 teaspoon ground black pepper, 1/4 teaspoon garlic powder, and 1/4 teaspoon onion powder, stirring until fully incorporated.

Optional: Pour the gravy through a fine mesh strainer into a bowl to remove any remaining lumps for a silky texture.

Transfer gravy to a serving dish or gravy boat and serve hot over mashed potatoes, biscuits, or fried chicken.