In a medium-sized saucepan, melt the butter over medium heat. Once the butter is melted, add the flour and whisk constantly for 1-2 minutes until it forms a smooth paste (roux). This helps thicken the sauce.
Slowly pour in the milk while continuing to whisk, ensuring there are no lumps. Stir well to combine.
Bring the mixture to a simmer and continue to cook for 3-5 minutes, stirring occasionally, until the sauce thickens to your desired consistency. If it becomes too thick, add a little more milk to reach your preferred texture.
Season the cream sauce with salt, pepper, and optional garlic powder for added flavor. Taste and adjust the seasoning as needed.
Use the cream sauce base immediately as a topping for pasta, a sauce for chicken, or as a creamy drizzle over vegetables or other dishes.