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Prepare the beef: Rinse the dried beef under cold water to reduce saltiness, then pat dry and slice into thin strips.
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Melt the butter: In a large skillet over medium heat, melt the butter until lightly bubbling.
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Cook the beef: Add the sliced beef and sauté for 2 minutes, stirring occasionally, until slightly browned.
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Make the roux: Sprinkle the flour evenly over the beef and stir well to coat. Cook for 1–2 minutes to remove the raw flour taste.
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Add the milk: Gradually pour in the milk while stirring constantly to prevent lumps. Continue stirring until the mixture is smooth.
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Thicken the sauce: Reduce heat to medium-low and simmer for 5–7 minutes, stirring frequently, until the sauce is thick and creamy.
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Season: Taste and adjust with salt (if needed) and black pepper.
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Serve: Spoon the creamed beef generously over toasted bread. Enjoy immediately.
 
Tips
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For extra flavor, add a pinch of cayenne or a dash of Worcestershire sauce.