Whisk in flour to create a roux and continue to whisk until it begins to turn golden brown, approximately 1-2 minutes.
Gradually whisk in the milk, garlic powder, pepper and nutmeg. Continue cooking until it begins to thicken.
Break up the beef or chop into small pieces.
Stir the beef into the gravy and cook for an additional 2-3 minutes over low heat.
Season with salt, if desired.
Serve over toast or mashed potatoes.
Video
Notes
To reheat, add a tablespoon of milk to the gravy before heating on the stovetop. Add additional milk to reach the desired consistency.For extra richness, use half-and-half or stir in 4 oz cream cheese at the end. Dried beef is salty—taste before adding salt.