In a medium saucepan over medium heat, melt butter.
Add flour and whisk constantly until fully incorporated.
Simmer over low heat for 1-2 minutes to cook the flour. It should be slightly puffed and light in color, and have a nutty aroma. For a darker roux, cook for 3-10 minutes (see notes).
Add liquid (chicken broth, milk, cream, etc), whisking to fully incorporate each addition. Add seasonings and simmer to thicken.
Notes
Stages of a Roux:
White: 1-2 minutes
Blond: 3-4 minutes
Dark: 7-10 minutes
Typically 2 cups of liquid is called for when making a sauce or gravy with this ratio of fat and flour. However, it really depends on what you are making. Thicker sauce will need less liquid while thinner sauces need more. If you're not sure, start with less liquid, then add more as needed to make it thinner.
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