[gtc]

I guess i do it pretty much the same as everyone else, but I don't brown the flour.
I deglaze the roasting pan and pour all the juices and tasty bits into a pyrex measuring cup. After the fat separates, i take note of it's volume and measure out an equal volume of flour. I shake the flour with another equal portion of cold water, then add everything to a saucepan.
(note: sometimes I wind up with a LOT of fat, in which case some should be skimmed off, otherwise I wind up with waay too much gravy)
Bring to a boil over high heat while whisking constantly, until you can taste that the flour is cooked... (shouldn't taste pasty any more). Add liquid (water, chicken broth, whatever) until gravy is a little thinner than how it should be served... season... and you're done.