Melt butter or add pan drippings to a large saucepan over medium heat.
Gradually sprinkle in flour while continuously whisking to combine with the fat and prevent lumps.
Slowly pour in the broth, whisking constantly to ensure a smooth consistency.
Cook the mixture, stirring frequently, until the gravy thickens to your preference. If it becomes too thick, you can thin it out with a little more broth.
Season with salt, pepper, and poultry seasoning (if using), then taste and adjust the seasoning as needed.