Melt the butter: In a skillet over medium heat, melt the butter until it begins to foam.
Cook the beef: Add the thinly sliced chipped beef and sauté for 2–3 minutes until slightly browned and aromatic.
Make the roux: Sprinkle in the flour, stirring constantly to combine and avoid lumps. Cook for 1–2 minutes.
Add the milk: Slowly whisk in the milk, ensuring a smooth mixture.
Season and simmer: Add salt, pepper, and garlic powder if using. Continue cooking, stirring occasionally, until the sauce thickens to your desired consistency.
Toast the bread: While the sauce simmers, toast the bread slices to golden perfection.
Serve: Spoon the creamy chipped beef mixture generously over the toasted bread and serve immediately.
