Take milk in a pan and boil it when milk is boiling turn off the flame. Take some lemon juice and water in a bowl add this mixture gradually into the boiling milk to curdle the milk, make chena. Now strains the chena and wash them nicely then squeeze it properly.

Take chena in a plate mash it and knead it with the palm, add milk powder, fresh cream and mix it properly and make a soft mixture.

Now heat the nolen gur in a nonstick pan on low heat then add soft chena mixture and mix it nicely and cook.

Continue cooking on low heat and stir continuously, until the mixture becomes thickened. Lastly add ghee mix everything properly, turn off the flame.

Makha Sandesh is ready.
Grease the tray with ghee and spread the mixture, I make fish shape, and also make design with the knife, as shown in fig.

Serve it, cut the Makha Sandesh and serve it as you like.