01 -
Place a large skillet over medium heat and add the unsalted butter. Allow it to melt completely.
02 -
Stir the all-purpose flour into the melted butter, whisking constantly until a smooth, thick roux forms.
03 -
Gradually pour in the milk, whisking continuously. Bring the mixture to a gentle simmer and continue stirring until the sauce is smooth and thickened.
04 -
Season the sauce generously with salt and freshly ground black pepper according to taste.
05 -
Add the sliced dried beef to the skillet, stirring to coat. Warm through for 2 minutes, ensuring the beef is heated evenly in the sauce.
06 -
Ladle the creamed chipped beef generously over slices of toasted bread. Serve immediately.