Melt butter in a medium sauce pan. Once butter is melted, add 2 tablespoons of flour and stir with a whisk to prevent lumping. Add salt and pepper. Cook and stir for 2 minutes.
Pour 1 cup heavy, whipping cream or milk into the butter-flour mixture and continue stirring. It will begin to thicken in less than 1 minute.
Add the remaining cream and stir. The sauce will thicken again within 3 to 5 minutes. Remove from heat once thickened.
Add grated parmesan for an Alfredo sauce or your favourite cheese for a cheese sauce.