Remove liver from giblets and refrigerate (cooking the liver in the stock can become bitter). Melt 2 tablespoons of butter in a heavy bottom sauce pan. Add the chopped turkey neck, celery, and onion and saute until the neck is browned and the vegetables have softened. Add giblets (minus the liver), herbs, and water to the saucepan and bring to a boil. Reduce heat and simmer for about an hour. Meanwhile, melt 1 tablespoon of butter in a small skillet and saute the liver until cooked through; chop very fine (mince) and then set aside for later.
Drain the stock, return it to the saucepan and bring to a simmer; there should be about 4 cups. Knead the butter and flour together to form a paste. Whisk in the butter/flour paste in 3 or 4 stages allowing the gravy to thicken each time until you reach the desired consistency. Stir in the minced lever and season with salt and pepper.
Recipe by Grilling Outdoor Recipes powered by Bull Outdoor Products at https://blog.bullbbq.com/classic-giblet-gravy/