Take sugar in a Kadai add bit of water and cook in medium flame and cook till sugar melts completely.

Now when the sugar melts low the flame and add ghee and keep it stirring continuously. After sometimes it will look like this

When it becomes like this switch off the gas. Now in Kadai heat milk and keep on stirring continuously. Slowly it will start becoming thick

When it becomes thick you have to keep on stirring and then switch off the gas.