1. Gather your ingredients: To make a roux, you will need equal parts fat and flour. Most commonly, butter is used as the fat, but other options include oil or even rendered bacon fat. All-purpose flour is the standard choice for the flour.

2. Select a heavy-bottomed pan: Choose a pan that can distribute heat evenly, such as a cast-iron skillet or an enameled saucepan. This will help prevent scorching and ensure a smooth roux.

3. Melt the butter: Place your chosen fat in the pan over medium-low heat until it is completely melted. If using butter, allow it to melt slowly without browning.

4. Add the flour: Once your fat has melted, gradually add in the flour while continuously whisking. This helps to create a smooth mixture without lumps.

5. Whisk continually: As you mix your flour and fat together, whisk constantly to incorporate the two ingredients evenly and prevent burning.

6. Cook the roux to desired color: There are three main types of roux – white, blonde, and brown – which require different cooking times. White roux requires minimal cooking, just long enough for the flour taste to dissipate (about 1-2 minutes). A blonde roux takes slightly longer (around 3-5 minutes), achieving a light golden color due to more exposure to heat. Brown roux cooks for about 6-8 minutes or until it reaches a rich caramel color.

7. Monitor the heat: Keep an eye on your heat level while cooking your roux. Too hot and your roux may burn; too low and it may not cook evenly or reach its desired color.

8. Choose your liquid/base: Once you’ve achieved the desired color of your roux, you’re ready to add your liquid base of choice. This can include milk, broth (chicken, beef, or vegetable), or a combination thereof. Warm your liquid prior to adding it to the roux to help prevent lumping. Whisk the liquid into the roux slowly and steadily.

9. Thicken your sauce: Once all your liquid has been added, bring your sauce to a simmer, whisking constantly. The heat allows the roux to thicken the sauce. Simmer until it reaches your desired consistency.

10. Season and refine: At this stage, you can add any additional seasonings as necessary, along with extra flavoring ingredients like cheese, garlic, or herbs. Adjust as needed to achieve the perfect taste for your final dish.

And there you have it – ten simple steps for making a roux that can be the foundation of sauces and dishes such as bechamel, gumbo, macaroni and cheese, and much more. Now go forth and cook up a delicious storm!