Take a pan,heat ghee in it.

Now add wheat flour to it and roast it till it becomes golden brown in colour and mix it continuously.

When it turns golden brown then slowly add water to it stirring continuously.

When water is absorbed,add sugar to it and mix it well.

Now cover the pan with a lid for 2 minutes on low flame.

Your tasty SHEERA is ready to serve. You can garnish with dry nuts.