Neck, heart and gizzard from the turkey
8 cups water
1 large carrot unpeeled and cut into thirds
1 stalk celery, halved
1 medium onion, peeled and halved vertically
1 bay leaf 5 or 6 sprigs of thyme
½ tsp Kosher salt
6-7 whole black peppercorns
1 turkey liver (optional)
Place neck, heart and gizzard in a medium (3 to 4 quart) saucepan. Add water, carrot, celery, onion, bay leaf, thyme, salt and peppercorns. Over high heat, bring to a boil.
Then reduce heat to low, skimming any foam that rises to the top. Cover partially with the lid and simmer for about an hour and 15 minutes or until giblets and neck meat are very tender. Add reserved liver to pan, if using, and cook an additional 10 to 15 minutes, depending on size of liver.
Remove the pan from the heat and let the broth cool slightly. Then strain the broth over a large bowl. Remove the giblets, neck and liver from the strainer, set aside and cool to room temperature. Once cool, remove meat from the neck and discard the bones. Coarsely chop the neck meat, giblets and liver, place in a container and refrigerate until ready to use.
Cool broth to room temperature and refrigerate until ready to use.