Step 1: Melt the butter in a sauce pan. Once melted, add the flour and whisk to create a roux.
Step 2: Cook the roux, whisking frequently, for 1 minute. Don't brown.
Step 3: Add the water, and bouillon mixed together, heavy cream, soy sauce, and black pepper to taste to the saucepan, and whisk to combine with the roux.
Step 4: Bring to a simmer, whisking occasionally, and cook for 10 minutes. Don't boil.
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