Heat pan on medium heat. Once pan is hot add the 4 heaping tablespoons of butter and then melt the butter thoroughly.
Then gradually add 3 tablespoons of all purpose flour and blend with butter until smooth, no lumps. Make sure all lumps are gone.
Then add 1 cup of 2% milk and blend entirely with no lumps. Milk, flour and butter will get thick. Then add the rest of the milk and blend until gravy gets thickening and if you need more milk to have a thin but not too thick consistency you can.
Once its just right and the thickness you like, you can then add 1 or 1/2 of american cheese. Stir to blend in the cheese for little color and taste.
Then add the packages of Eskay Chipped Beef and or package of Buddying Beef. If you use two packages of Eskay it will be too salty, so this I only use one of Eskay package to receipe.
Lower the temperature of white gravy sauce and place bread in toaster.
Take toast out of toaster, put on a plate and take how much white sauce gravy you would like on toast. Add a dash of black pepper. No salt is needed. Enjoy this delicious homemade receipe.