3 tbsp. butter
3 tbsp. flour
1/4 tsp. salt
1 c. milk

Melt butter. Stir in flour and salt, then whisk in milk and stir until boils and thickens. This can be used instead of cream of whatever soup in casseroles or as the base for a soup.

OPTIONS: Saute mushrooms, celery or onion before adding flour; use tomato juice instead of milk and garlic salt, onion salt, basil and oregano; use chicken broth instead of milk and add sage; add 1/2 cup grated nippy cheese and 1/4 teaspoon dry mustard.