In a medium saucepan, melt the butter over medium heat.

Whisk in the flour until smooth.

Cook the roux for about 1-2 minutes, stirring constantly.

Slowly pour in the milk while whisking continuously to prevent lumps.

Add salt, black pepper, and garlic powder if using.

Continue to cook the mixture, stirring often, until it simmers and thickens, about 5-7 minutes.

If the gravy is too thick, whisk in a little more milk until you reach your preferred thickness.

Remove from heat and serve hot over biscuits, potatoes, or breakfast of your choice.