Dry roast lotus seeds/makhana.

Now grind them into fine powder.

Put milk on flame and reduce it to 3/4th.

Now add ground lotus seeds/makhana powder and cook it until it starts thickening.

Then add sugar in it and again cook it for sometime.

Now add cashew nuts and raisins in it, mix it and switch off the flame.

Lotus seed's kheer is ready now. Serve it hot or chilled.