Break apart Dried Beef (0.25 pound) into bite-sized pieces. Place in frying pan.
Heat frying pan to medium heat and add Butter (4 tablespoon). Once butter is melted, stir well to coat the dried beef evenly.
Remove pan from heat. Stir in well, the All-Purpose Flour (4 tablespoon) into the pan and return to medium heat to cook for another 3 minutes, stirring continuously. This will set up the "roux" mixture.
Add the 2% Reduced Fat Milk (3 cup), Salt (1/2 teaspoon) and Ground Black Pepper (1/2 teaspoon). Stir frequently and cook until it begins to thicken, about 10-15 minutes. If the mixture starts to boil rapidly, it is too hot and you should reduce your temperature.
Remove from heat and cover to keep warm while preparing the bread.
Toast Sourdough Bread (8 slice) until your preferred texture. Break into bite-sized pieces.
Serve SOS by putting down bread pieces on your plate and topping with the gravy. Add a dash of black pepper if you like a little more kick to your dish.