There is no one official recipe for S.O.S, but the dish is typically made with ground beef, cream of mushroom soup, and milk, served over toast or rice.
Brown ground beef in skillet. Remove all but 2 - 3 tables of fat. Move meat to the side and mix in flour until smooth and brown. Add milk, salt and pepper. Bring to a boil and stir until it reaches the thickness you prefer. Serve over hot buttered toast.