In a small saucepan, melt the unsalted butter or heat the oil over medium heat.
Add the gluten-free all-purpose flour to the saucepan and whisk continuously until the mixture forms a smooth paste, known as a roux.
Cook the roux for about 2-3 minutes, stirring constantly, to cook off any raw flour taste.
Slowly pour the gluten-free beef or vegetable broth into the saucepan, whisking continuously to incorporate the broth into the roux.
Continue whisking until the mixture is smooth and well combined, ensuring there are no lumps.
Add the dried thyme, dried rosemary, onion powder, and garlic powder to the saucepan.
Stir well to distribute the seasonings evenly throughout the gravy.
Season with salt and pepper to taste, adjusting the amounts according to your preference.
Bring the gravy to a gentle simmer over medium-low heat, stirring occasionally.
Allow the gravy to simmer for about 5-7 minutes, or until it thickens to your desired consistency.
Keep in mind that the gravy will continue to thicken slightly as it cools.
Taste the gravy and adjust the seasonings, adding more salt, pepper, or herbs if needed.
Remove the gravy from the heat and let it rest for a few minutes before serving.