In a saucepan, melt the butter over medium heat.

Add the flour and whisk together to create a roux. Continue to cook the roux, whisking constantly, for about 2 minutes or until it turns light golden brown in color.

Add the milk to the roux, slowly at first, whisking constantly to prevent lumps from forming. Continue to whisk the mixture until it thickens and comes to a boil.

Reduce the heat to low and add the salt and black pepper to the gravy. Continue to stir the mixture until the seasoning is well incorporated.

Simmer the gravy on low heat for about 5 minutes or until it reaches the desired thickness. Add more milk if the gravy becomes too thick.

Taste the gravy and adjust the seasoning as needed. If you prefer a stronger pepper flavor, you can add more black pepper.

Serve the pepper gravy over your favorite dishes, such as biscuits, fried chicken, mashed potatoes, or roast beef or pork chops.