Dissolve the beef and chicken cubes in boiling water.

Heat saucepan and melt butter.

On medium low heat slowly add 2 tablespoons flour and whisk until smooth.

Cook 7-8 minutes or until medium brown in color. If you like lighter or darker just keep an eye on color you prefer before proceeding to next step.

Add remaining flour and whisk.

Slowly add the chicken and beef broth mixture. Whisk

Turn heat to medium and bring to a boil. Whisking constantly.

Cook 5 minutes more or until thick as you prefer.

This is also good on meats, potatoes, with onions and mushrooms added also.