In a skillet or kettle, melt butter over medium heat
Continue to cook until the butter is browned
Add flour, whisking well until it is blended with the butter
Allow flour/butter to brown some more until the color is a light brown
Add 1/4 cup milk, stirring until well blended
Add seasonings, and stir
As the sauce thickens, continue to stir, adding more milk, about 1/2 cup at a time
Continue until the sauce is the right thickness
If you want to add cheese, this is the time to do it; add cheese, stir, and cover until melted
Remove from heat and serve