Melt the butter in a medium saucepan over medium heat until it begins to foam.
Whisk in the flour and cook for 3 to 4 minutes, stirring constantly, until the roux turns a deep golden brown.
Slowly pour in the chicken broth and beef broth while whisking to prevent lumps.
Add the black pepper, garlic powder, onion powder, and salt, then bring to a simmer.
Simmer for 5 to 6 minutes, whisking occasionally, until the gravy thickens enough to coat the back of a spoon.
Serve hot over mashed potatoes, chicken, or biscuits.
