Boil the giblets in 3 cups of water then remove fat from the top of the pan and set aside (need 4 tbsp) then remove the giblets until tender then drain and chop and set aside.
Heat the butter until melted on medium high heat, add the flour and stir until brown.
Stir in the stock and fold in the giblets. Cover the pan and reduce the heat until low and simmer for about 20-25 minutes.
Check and add a little more stock if needed to thin then add salt and pepper to taste.
Notes
For the most tender giblets and gizzards, you need to be patient. Cook low and slow so the meat softens and the flavors meld together. To make this giblet gravy recipe even more authentic, use a homemade stock as it will really elevate the taste.