1. Heat a large skillet with med heat. Add the butter. Once butter has melted, whisk continuously while you add in the flour,pepper,salt and garlic powder. Once it has reached a smooth and uniform consistency, remove the skillet from heat and let sit for 10 mins.
2. Return skillet to the stove, and heat over med heat. Slowly pour in the milk while whisking continuously. Let the gravy cook until it has thickened, stirring continuously.
3. Taste and adjust seasonings to your liking.
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