Put the giblets on to boil in the two quarts of water, and boil gently until reduced to one quart (it will take about two hours); then take out the giblets.
Cut all the hard, tough parts from the gizzards, and put hearts, livers and gizzards together and chop rather coarse. Return them to the liquor in which they were boiled, and add the quart of stock.
Have the vegetables cut fine, and fry them in the butter until they are very tender (about fifteen minutes), but be careful they do not burn; then add the dry flour to them and stir until the flour browns. Turn this mixture into the soup, and season with pepper and salt. Cook gently half an hour and serve with toasted bread.
If the chicken bones are used, put them on to boil in three quarts of water, and boil the giblets with them. When you take out the giblets, strain the stock through a sieve and return to the pot; then proceed as before.