From “The Professional Approach to Basics” at the Cooks of Crocus Hill in St. Paul:
Gravy making is the last step after the meat or poultry are roasted. When the meat reaches the desired internal temperature, it is removed from the roasting pan. Then the process of gravy making begins.

• Roasting pan with remaining liquid and mirepoix/roasting vegetables (if using)
• Flour
• Fat
• S&P

Calculate the amount of gravy needed:

1. Weight of the roasted meat divided by the ounces per portion
2. Ounces of gravy multiplied by the number of roast portions
3. Covert the desired ounces into volume and round up to the next convenient volume
   1. Example: 5 lb of meat / 4 oz portions = 20 portions * 2 oz gravy/portion = 40 oz gravy. Therefore, make 48 oz gravy, or 1 1/2 quarts

Make the Gravy:

1. Remove the meat from the pan, leaving the mirepoix, drippings and fat
2. Reduce the drippings and mirepoix until all of the moisture is evaporated. Through the influence of heat, mirepoix will brown and the actual flavor will brown as well and stick to the bottom of the pan. The browning will help to give the gravy its color.
3. Calculate the amount of flour necessary to make the gravy on the basis of 1 lb of roux for 1 gallon of liquid.
   1. Example: 1 1/2 quarts of gravy needs 6 oz or roux ⇒ 3 oz flour (1 1/2 Tbsp) and 3 oz (1 Tbsp) fat.
4. Guess the amount of fat in the roasting pan or drain off all of the fat into a container.
   1. If guessing that there is too much fat, pour off excess.
   2. If poured off, return the correct amount of fat to the pan
5. Add the calculated amount of flour and make a roux
   1. If there was not enough fat from the roast, add additional fat to bring the roux to a creamy-sandy consistency.
   2. Never change the amount of flour calculated - manipulate the fat to match the flour.
6. Deglaze the pan with the liquid and bring to a simmer. Add 1/3 more liquid than calculated to allow for evaporation while deglazing. Simmer until the desired consistency is achieved. Test for flavor, add S&P as necessary, and strain.