Dilute the beef and chicken cubes in water.
Heat a saucepan and put-in the butter. Let the butter melt under low heat.
Add 2 tablespoons of all-purpose flour and cook in low heat while continuously stirring for 7 to 8 minutes or until the color turns medium brown. There is a tendency that the flour might burn when overcooked or if high heat is applied. Be extra cautious.
Add the remaining flour and continue stirring.
Gradually add the chicken and beef broth (the result of procedure 1) while stirring. Continuous stirring is needed to prevent lumps from forming.
Put the heat to medium and bring the mixture to a boil. Cook for 5 minutes more while stirring once in a while until the texture thickens.
Serve hot with fried chicken or mashed potato.
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