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1
In a three quart saucepan over high heat, place neck, heart, gizzard, vegetables, and salt in enough water to cover.
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2
Heat to boiling. Reduce heat to low; cover and simmer for 45 minutes.
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3
Add liver and cook 15 minutes longer. Strain broth into a large bowl.
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4
Cover and keep in the refrigerator until needed.
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5
To make the gravy, remove the cooked turkey and roasting rack from the roasting pan.
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6
Pour the poultry dripping through a sieve into a 4-cup measuring cup.
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7
Add 1 cup giblet broth to the roasting pan and stir until crusty brown bits are loosened: pour the deglazed liquid/broth into the 4-cup measure.
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8
Let the mixture stand a few minutes until the fat rises to the top.
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9
Over medium heat, spoon 3 tablespoons fat from the poultry drippings into a 2 quart or larger saucepan.
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10
Whisk flour and salt into heated fat and continue to cook and stir until the flour turns golden.
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11
Meanwhile, skim and discard any fat that remains on top of the poultry drippings.
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12
Add remaining broth and enough water to the poultry drippings to equal 31/2 cups.
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13
Gradually whisk in warm poultry drippings/broth mixture.
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14
Cook and stir until gravy boils and is slightly thick.
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15
Stir sherry into cooked gravy, reheat to simmering and serve.