Over medium-high heat, cook bacon in a skillet until crisp.
Remove bacon and set aside (you can eat it if you like). Leave all the fat and yummy bits in the pan.
Turn down the heat to medium.
Add 3 tablespoons of flour and begin to whisk.
If flour starts balling up, you don't have enough fat. Bring out the butter! But add only if you need it.
Keep whisking the flour until the mixture turns light brown.
Add your milk while stirring. First the milk, then the evaporated milk.
Once the milk is in, it's just lots of whisking and waiting. Make sure not to walk away during this part. You need to stick with it, whisking and scraping down the sides. After a few minutes, it will thicken up.
Once the gravy has thickened, add ground black pepper to taste.
Salt to taste.
Continue whisking until the gravy is as thick as you like.
Serve on a plate, in a bowl or (best of all) over fresh baked biscuits. Enjoy!
Notes
Serving size: 1/3 cup Calories: 205 Fat: 13.0 g Saturated fat: 6.4 g Unsaturated fat: 1.0 g Trans fat: 5.0 g Carbohydrates: 12.0 g Sugar: 8.0 g Sodium: 294.2 mg Fiber: 0.4 g Protein: 10.0 g Cholesterol: 34.5 mg