How To Make Breakfast Gravy

Now I never could make breakfast gravy, but here is a recipe on how they say it's made : 

First, put you're oil or grease or whatever in the pan put just a little flour in it and brown that however you like it the more flour u use the thicker it gets then when you get as brown as you won't use a little milk then add water and stir it till it gets how you want it and the darkness depends on how long you let it brown before you add ur milk and water. the more flour the thicker it gets.

This was copy and pasted by a friend.