I do it the easy way...buy packages of dried chipped beef - in my grocery store, near the bacon/pork roll. Recipe is on the back of the package but it's easy. I cut up the beef into bite size pieces, I use 1/2 the butter (abt 2 tbsp - recipe calls for 4). Brown the meat in the butter for a couple of seconds. Add 4 tablespoons flour; 2.5 cups milk. Stir to get rid of lumps, cook over med heat until thick - about 5-10 min. Since I try to avoid flour, I eat it over baked (or nuked) potato. DH likes it on toast.