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In a pan over medium-high heat, add cooking oil.
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When the cooking oil is hot enough, add garlic and cook just until fragrant.
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Add beef slices and cook until no longer pink.
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Also add soy sauce, liquid seasoning and ground black pepper. Stir and cook the beef until dry.
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Remove the beef from the pan and set aside.
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Using the same pan over low heat, add butter and let it melt. Then, add flour and mix well. (You can also use a clean pan.)
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Add beef cube, water, garlic powder, ground black pepper and liquid seasoning. Stir until mixture is thick.
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Do a taste test and adjust accordingly.
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To serve, add a cup of warm rice on your plate. Place the cooked beef next to the rice then pour the warm gravy over the beef then garnish with toasted garlic.
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Enjoy while warm.