I agree that good gravy must start with flour that is slowly browned in the pan drippings (fat only!) before adding your liquid to thicken. Another helpful hint when making really good gravy is to use a slotted spoon. It seems to keep the gravy from forming the lumps so many complain about. When almost ready, season well with salt and pepper using the "taste test" method. It takes more than you'd think! Gravy isn't difficult but takes time and patience, and then is oh so good!
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The beauty of this recipe is that you can make it a day ahead; heat it back up on simmer in a saucepan and not have to be scrambling to make the gravy from the drippings at the last ditch minute ;-) This can be used for poultry or beef gravy.
Empty can of cream of chicken soup into small pot. Add 1/2 to 1 cup chicken broth.