Melt the butter in a medium saucepan over medium heat.
Stir in the flour and cook for 1-2 minutes, stirring constantly to form a roux.
Add the garlic powder, onion powder, salt, and pepper.
Gradually whisk in the chicken broth and milk, whisking until smooth.
Bring the mixture to a simmer, cooking until it thickens (about 5-7 minutes).
Notes
I do NOT recommend using almond flour as a substitute for all-purpose flour. It gets gritty and you’ll need cornstarch to thicken it slightly, and you'd need to reduce the amount of milk.