The Blues saw off Napoli at the last 16 stage after a 5-4 aggregate win over the Serie A side on Wednesday.
And on Friday, they were drawn against Portuguese outfit Benfica with a place in the semi-finals of the competition at stake.
Benfica helped eliminate Manchester United at the group stage of the tournament with draws against last year’s finalists both at Old Trafford and Estadio da Luz.
And Gourlay is remaining grounded despite the first-leg being played on Portuguese soil, but concedes they could not have asked for much more from the draw.
"It's a good one for us. It doesn't matter who you get at this stage, it's going to be a difficult game, but it was important for us to get the away game first and then hopefully build the foundation from there. I think we are pleased," he told Sky Sports.
"I know quite a lot about Benfica from the fact that they topped Manchester United's group. They are a very strong side and we look forward to the upcoming games."
A potential semi-final showdown against either Barcelona or AC Milan awaits the Blues should they overcome Benfica, but Gourlay insists they are taking things one step at a time.
He added: "We must give the utmost respect to Benfica, we will worry about that game and focus on that game, along with a lot of other important games we have coming up.
"Then, if we can get through and show the same spirit as we did last Wednesday evening [against Napoli], then we can start thinking beyond that."
'Will Cristiano Ronaldo and Neymar extend their contracts in Saudi Arabia? We play a facilitating job, but it’s down to the players and the clubs to decide' Saudi Pro League chief reveals how talks will work for out-of-contract duo
Nations League: Who are the ITV commentators and pundits for England vs Republic of Ireland?
