Melt the butter in a saucepan over medium heat.

Add the flour to the melted butter and whisk until smooth. Cook for 2-3 minutes, whisking constantly, until the mixture turns a light golden color.

Slowly pour the beef broth into the pan, whisking constantly to prevent lumps from forming.

Add the salt, black pepper, garlic powder, onion powder, and Worcestershire sauce (if using).

Bring the mixture to a simmer, whisking occasionally.

Reduce the heat to low and let the gravy simmer for 5-7 minutes or until it thickens to your desired consistency.

Taste the gravy and adjust the seasoning as necessary. If the gravy is too thick, you can add more beef broth or water to thin it out.

Serve the beef gravy immediately, or store it in an airtight container in the refrigerator for up to 3-4 days.