In a pan with high sides, over medium heat melt the butter
Add the salt, pepper, celery and onions and combine with a whisk. Cook until the vegetables soften and become fragrant
Add the flour and stir to combine
Once you have incorporated your flour, veggies and butter together, add one cup of milk and continue whisking
Once the mixture has thickened add the remaining milk and whisk while continuing to cook over medium heat until the gravy is thickened.
If the mixture is too thick simply add 2 T of milk and whisk until thinned.
Remove from the heat and enjoy!