Melt the butter in a sauce pan
Stir in the flour on low heat until its golden brown
Add two cubes of beef stock in 1 cup of water. Add to the mix. Stir on low heat.
Add heavy cream
If you are cooking meat, add the meat drippings.
Stir in brown cheese (only available where brown cheese is accessible like in Norway).
Add salt and pepper to taste. I also like to add grill spices.
Simmer on low heat for 10 minutes.