This classic comfort food, often referred to as "SOS" or "Same Ole Stuff," can also be made with browned, drained hamburger for a hearty variation. It's easy to make and pairs perfectly with a cold beer. Here’s how to prepare this delicious dish:

**Ingredients:**

- 1 jar of dried beef slices, rinsed well and chopped

- 4 tablespoons butter

- 4 tablespoons flour

- Pinch of cayenne pepper

- 2 cups milk

- Sea salt and freshly cracked pepper to taste

- Bread, toasted

**Instructions:**

1. **Prepare the Beef:**

   - Rinse the slices of dried beef thoroughly to remove excess salt. Pat them dry with a paper towel.

   - Chop the beef into small, bite-sized pieces. Set aside.

2. **Make the Roux:**

   - In a large saucepan, melt the butter over medium heat.

   - Add the flour and a pinch of cayenne pepper to the melted butter. Whisk until well combined and cook for about 45 seconds, ensuring the flour is fully incorporated and the mixture is smooth.

3. **Add the Milk:**

   - Gradually add the milk to the roux, whisking continuously to prevent lumps from forming.

   - Once all the milk is added, continue to whisk until the mixture is smooth and starts to thicken.

4. **Add the Beef:**

   - Stir in the chopped dried beef.

   - Cook, stirring occasionally, for a few minutes until the mixture thickens to your desired consistency.

5. **Season to Taste:**

   - Taste the sauce and season with sea salt and freshly cracked pepper, if needed. Be cautious with the salt, as the dried beef can be quite salty.

6. **Serve:**

   - Toast slices of bread and place them on plates.

   - Spoon the creamed chipped beef mixture over the toasted bread.

   - Serve immediately.

**Variation with Hamburger:**

For a variation with hamburger:

- Use 3/4 pound of browned and drained hamburger instead of dried beef.

- Follow the same steps, substituting the dried beef with the cooked hamburger.

This dish is not only comforting but also incredibly easy to prepare, making it perfect for any meal. Enjoy it with a cold beer for a complete comfort food experience. Enjoy!