Melt butter in a skillet over medium heat
Whisk in flour and cook for 1–2 minutes, stirring constantly
Slowly add beef broth while whisking to avoid lumps
Let simmer for 3–4 minutes until slightly thickened
Lower heat to medium-low and stir in heavy cream
Add soy sauce, Dijon mustard, salt, pepper, nutmeg, and optional Worcestershire-style sauce
Simmer gently for 4–5 minutes, stirring occasionally, until smooth and creamy
Taste and adjust seasoning as needed