Rinse the dried beef under cool water for 30 seconds to remove excess salt. Pat dry and chop into bite-sized pieces.

Toast bread in a toaster or buttered skillet until golden and crisp. Keep warm.

In a large skillet over medium-low heat, melt 1 tbsp butter. Add beef and cook for 2-3 mins until slightly frizzled. Remove and set aside.

In the same skillet, melt remaining 3 tbsp butter. Whisk in flour and cook for 2 mins to form a light blonde roux.

Gradually whisk in the warmed milk until smooth. Cook, whisking often, for 5-7 mins until thickened to a gravy consistency.

Season gravy with pepper and nutmeg. Stir cooked beef back into the sauce. Simmer for 2-3 mins. Taste before adding any salt.

Serve immediately over the crisp toast. Garnish with fresh herbs and extra black pepper.