Take a pan or kadai add ghee then add besan in it.Roast it till it gets nice golden brown colour. Then switch off the flame. Then take it out in a bowl. Allowed to cool down

Then after that when it cools down then add sugar powder then the mixture is ready then you can set it in a mould or a tray.

For makhan take a malai in a blender add chilled water blend it till it become makhan (butter).

Ready to serve.