In a large pot combine water and bay leaves; set on a back burner over medium heat until needed.
Heat butter in a large skillet over medium-high heat. When melted, whisk in flour and heat until dark golden brown, stirring constantly; do not burn.
Add onions, tomatoes and okra. Mix well until evenly coated and slightly softened, about 3 minutes. Quickly whisk 3 or 4 ladles of water from pot into vegetable mixture; stirring until blended. Transfer back to pot and bring to a boil. Season with salt and pepper. Reduce to a simmer and cook, uncovered, for 1 1/2 hours.
Stir in crab and shrimp and cook until shrimp are pink, about 12 more minutes. Serve warm.
Servings: 12