Step 1: Base ... Add the butter to a sauce pan (non-stick preferred) and bring to medium heat. Add the shallots and cook 1-2 minutes until slightly tender. Add in the flour and stir until the flour taste is gone - about 2 minutes.
Step 2: Sauce ... Add 2 cups of the milk and the cream (which I like to take out of the refrigerator ahead of time to take the chill off) and stir on medium heat until thick and creamy. Add the remaining 1/4 cup milk it you want the sauce a bit thinner. Then, add in the in the beef, worcestershire, cayenne, and pepper and stir to combine. Hold off on adding the salt until the sauce has heated up. The beef can be a bit salty and until it is heated through, you won't know how salty the dish is. Reduce the heat to medium low and let it simmer 5 minutes.
Step 3: Finish and Serve ... Check for any additional seasoning and stir in the parsley if you want. I like to cut my toast in 4 points, but you can serve it over anything you like; Mashed potatoes, rice, puff pastry shells, and my friend serves it over grits. ENJOY!
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