Melt 2 tablespoons butter over medium heat in a skillet.
Once the butter is melted, add 2 tablespoons flour and stir with a whisk to prevent any lumps, then add about 1-2 teaspoons salt and some pepper. If you are using “salted butter”, you may not need the salt.
You can sprinkle some garlic powder or onion powder. With some seasoning all in the flour and butter.
Whisk the butter and flour mixture for about 2 minutes to cook the flour.
Add 1 cup heavy whipping cream, and keep stirring. You will start to see it thicken in about a minute. So, add the other cup and keep stirring. The sauce will then start to thicken in about 3-5 minutes. (Depends on how you move the pan and the stove from the heat).