Using the drippings from the roasting pan, skim off all but 4 tablespoons of the fat in the pan.
Place the pan over high heat.
Add the turkey or chicken stock and bring to a boil, scraping the bottom to loosen brown bits.
Reduce the heat.
Mix the flour and water together.
Whisk into the gravy.
Add the giblets, if desired, and simmer 5 minutes.
Season with salt and pepper to taste.