TO MAKE THE STOCK: Put turkey giblets and neck, and large pieces of onions, celery, and carrots into a medium stockpot. Add water to just cover ingredients (may substitute white wine for one fourth of water), and simmer for 2 to 6 hours. Strain stock into another container and reserve for gravy. Discard turkey and vegetables.
TO ROAST THE TURKEY: Spray roasting pan with nonstick cooking spray, and sprinkle the diced onions, carrots, and celery on the bottom of the pan. Add turkey to pan, and cook following your favorite roast turkey recipe for temperature, timing, basting, and covering. As the turkey roasts, add white wine or water to the pan to prevent vegetables in the bottom from burning. When turkey is done, remove it to cutting board.
TO MAKE THE GRAVY: Scrape bottom of pan to loosen browned bits of vegetables and turkey into the juices in the bottom of the pan. If pan is too dry, add a little white wine or water and use a whisk to scrape the browned bits off the bottom and sides of the pan. Strain into a 2 cup measuring cup and place in freezer. The fat will separate from the drippings by rising to the top. Use a turkey baster to draw out the juices from the bottom of the measuring cup, leaving the fat behind, or simply wait until the fat is solidified and scrape it off the top. Discard fat, and add reserved stock to make 2 cups total.
In a nonstick pan over medium heat, toast ¼ cup All-Purpose Flour Artisan Blend, Bread Mix, or Baking & Pancake Mix, whisking constantly until it colors from white to tan, 5 to 10 minutes. In a small cup, mix together toasted flour and ¼ cup milk with a fork to make a smooth slurry with no lumps.
Add defatted drippings/stock to a medium saucepan over medium heat. Slowly add slurry, whisking constantly to prevent lumps from forming. Add cream or milk if desired. Simmer gravy until thickened to desired consistency, whisking constantly. Add salt and pepper to taste. Serve in a warm bowl or gravy boat.
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