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Melt the butter in a saucepan over medium heat.
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Whisk in the flour and continue whisking until it browns
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Add sugar and salt. Stir it quickly so it doesn’t burn
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Add cocoa powder and stir.
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Add the boiling water and whisk continually until smooth.
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Add the milk and whisk again.
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Let the sauce get hot, but don’t let it boil. Keep whisking until it just starts to thicken remove it from the heat.
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Add the vanilla and stir to combine.
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Let it cool just a bit (sauce will continue to thicken as it cools).
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Pour the chocolate gravy over the top of the biscuit!