Simmer giblets in water for about 20 minutes. Strain water and reserve for gravy. Allow giblets to cool and chop very fine.
To make the roux: Melt butter in a saute pan. Add flour and cook over medium heat, stirring constantly until golden brown.
Bring reserved stock and cider to a boil. Whisk in roux and simmer until thick. Add giblets and season with salt and black pepper.
Note: A viewer, who may not be a professional cook, provided this recipe. The FN chefs have not tested this recipe and therefore, we cannot make representation as to the results.
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