Simmer the Giblets: The neck, heart, gizzard (remove liver, and roast seperately), and aromatics are placed in a saucepan, covered with water or stock, and simmered for at least an hour (sometimes up to two hours) until tender and a flavorful broth is created. The liver is often added later or omitted due to its distinct flavor.
On this day the chicken didn't promise giblets, so I bought a package of turkey necks.
Strain and Chop: The liquid is strained and reserved. The neck meat and giblets are finely chopped (including a portion of the roasted liver, but not too much because it's a strong flavor) and set aside to be added to the finished gravy.
Make the Roux: Fat (butter, oil, or pan drippings) is melted in a saucepan, and flour is whisked in to form a paste (roux). This is cooked for several minutes to eliminate the raw flour taste and achieve a golden color.
Finish: The chopped giblets are stirred in, and the gravy is seasoned with salt and pepper to taste.