Place the saucepan over medium heat and add all four tablespoons of butter. Let it melt completely, swirling the pan occasionally to distribute it evenly across the bottom. This takes about one to two minutes.

Sprinkle the flour evenly over the melted butter while whisking constantly. Make sure every bit of flour gets incorporated into the butter with no dry spots remaining.

Continue cooking the roux over medium heat, stirring constantly, for two full minutes until it turns from pale yellow to a light golden color and develops a slightly nutty aroma.

Remove the pan from heat briefly and pour in about one third of the milk (roughly two thirds of a cup). Whisk vigorously and continuously as you pour, scraping the bottom and corners of the pan.

Return the pan to medium heat and pour in another third of the milk while whisking constantly in a figure eight pattern to reach all areas of the pan.

Pour in the remaining milk and add the salt and pepper. Continue whisking over medium heat, making sure to scrape the entire bottom of the pan.

Increase the heat slightly and bring the gravy to a gentle simmer with small bubbles breaking the surface around the edges, not a rolling boil.

Let the gravy simmer gently for three to four minutes, whisking every thirty seconds, until it thickens and coats the back of a spoon.

Test the consistency by dipping a spoon into the gravy. It should coat the spoon evenly and drip slowly. If too thick, whisk in additional milk one tablespoon at a time.

Taste the gravy and adjust salt and pepper as needed. Be generous with the black pepper.

Remove the pan from heat and let the gravy rest for one minute before serving immediately over warm biscuits, chicken fried steak, or your favorite breakfast items.