Heat 2 tablespoons of butter in a large pan (dutch oven or large saucepan) over medium high heat. Once melted, add in the turkey neck and backbone and brown all sides.
Add in the onions, carrots and celery. Sauté until softened (3-5 minutes).
Season with salt, pepper and bay leaves.
Stir in the broth and bring the mixture to a boil. Once boiling, reduce the heat to low and simmer for 20-30 minutes until the broth is reduced to approximately half of the original amount.
Remove from heat, remove the neck, backbone and vegetables from the mixture and let cook slightly.
Strain the remaining mixture through a mesh strainer to remove any solids and set aside.
Melt the butter for the gravy in a medium saucepan over medium high heat. Then whisk in the flour for approximately 1 minute.
Gradually whisk in the reserved broth.
Bring the mixture to a boil. Then reduce the heat and simmer (whisking constantly) until the mixture has thickened (approximately 5-10 minutes).
Season with the salt and pepper and serve warm.
Pour over your turkey and your favorite sides and enjoy!
Notes
The gravy may thicken some as it sits. Warming the gravy backup will help to thin it out and you can also stir in more drippings or broth if needed. Refrigerate any leftovers in an airtight container for up to 5 days.