After frying meat; drain all but about 1 tablespoon of the drippings. Leave as much of the crumbs from frying as possible.
Decrease the heat, and add the flour, salt, and pepper. Stir until brown.
Add water until gravy is the thickness that you like it. Serve over rice, mashed potatoes, or biscuits.
The secret to smooth gravy is to add the water in small amounts at a time and incorporate it into the flour each time until smooth. Continue to do this until you have the gravy consistency that you like.