First, preheat your oven to 375°f and roll out your biscuits and flatten just a little and take 1/2 inch cookie cutter and cut little holes so they like donuts: ) Put into oven (including the donut cutouts) for about 8minutes or so.

Mix the sugar cocoa powder, and flour in a bowl till you don't see any lumps. Add your milk and stir well.

In a pan or pot melt your butter on medium heat and pour in flour and milk mixture, stir constantly until it thickens. Once your donuts are ready, you can dip them in the gravy to coat the top or drizzle on:)