Gather the ingredients.
Pour the turkey or chicken pan drippings into a 2-cup measuring cup or gravy separator and skim the fat off.
Put about 1/4 cup of the fat into a saucepan.
Stir in 1/4 cup of all-purpose flour.
Cook, stirring for 2 minutes.
Discard any remaining skimmed fat. Add enough water to the liquids left in the measuring cup to make 2 cups of liquid. Pour the 2 cups of liquid into the flour and fat mixture. Cook, stirring, until thickened and bubbling. Continue cooking for about 1 minute, stirring constantly.
Add kosher salt and freshly ground black pepper to taste.
To make giblet gravy, put the neck, heart, and liver in a saucepan and cover with salt-free or very low sodium stock or water. Simmer over low heat for about 1 1/2 hours. Drain the giblets and chop the meat (discard the cooking liquid and gristle and remove meat from the neck). Add the chopped giblets to the saucepan with the 1/4 cup of fat and proceed with the recipe.
For richer flavor, use a good quality chicken or turkey stock (unsalted or low sodium) instead of water.
After the gravy has thickened, add 1/4 cup of heavy cream, 1 teaspoon fresh finely chopped sage, 1/2 teaspoon of fresh finely minced rosemary, and 1 teaspoon fresh finely chopped thyme. Cook, stirring, for about 1 minute longer. Add kosher salt and freshly ground black pepper, to taste.
Add 2 tablespoons of dry white wine or Madeira to the saucepan along with the 2 cups of liquid and proceed with the recipe.