Directly cook the sugar in a med-heat until it burns; becomes dark brown.

Pour in the water, and keep on cooking until the sugar is fully melted.

Put in the butter, and mix well. Leave it aside to let it cool.

Beat the eggs until it is thick and fluffy.

Put the concentrated milk into the eggs and mix well.

Then, put the flour and the bicarbonate soda into the mixture. Make sure they are all blend together.

Lastly, pour in the cooled sugar mixture into this mixture and mix them well.

Marinate the mixture for about 3 to 4 hours, to ensure there are sufficient air bubbles to create the shape of the honeycomb, by using plastic foil.

Bake it in a med-heat of 160-180°c for about an hour.