In a small saucepan over medium heat, melt 1 tablespoon of the butter and add the shallots. Cook, stirring, until the shallots are very soft and some of them beginning to brown. Melt in the remaining butter, then add the flour while whisking to make a roux. Continue to cook and whisk for 3-4 minutes, taking care to not burn the roux.
Have your broth ready to go (warm), and slowly pour into the roux while continuing to whisk. Continue cooking until thickened (just a few minutes, or until it barely comes back to a simmer). Remove from the heat and season with salt and pepper to taste (I did about 1/2 teaspoon of each).
This nutritional information refers to each serving of the entire recipe and not just the products used as ingredients.