In a shallow bowl beat the two eggs and set aside. In a second bowl stir salt, pepper, garlic powder, onion powder, and celery salt until combined.
Dredge the steaks in the flour, then the egg and then back in the flour to fully bread them.
Place the steaks in air fryer basket and spray well with oil. Cook at 390°F for 11 minutes. Flip and cook for 3 more minutes.
While steaks are cooking, make the gravy. Melt the butter in a saucepan over medium heat. Add the milk, salt and pepper. Whisk in a tablespoon of flour at a time until desired thickness of gravy is achieved. I used 3 tablespoons.
Remove steaks from air fryer and serve with gravy.