First, chop the nuts. Add sugar to a pan on medium-low heat. As soon as the sugar melts and caramelizes, add the nuts. Stir to combine.
Transfer the mixture onto parchment paper and let it cool down. Then break it down into small chunks using a knife. Keep them aside.
In a pan, take butter, brown sugar, heavy cream, and salt on medium heat. Mix until everything is well combined.
Let it come to a boil. Then simmer for 2 to 3 minutes on medium heat. Remove from heat. Keep it aside.
Melt ghee in a pan on medium-low heat. Add milk and mix it well together with the butter. Lower the flame and add milk powder. Mix well until combined and lump-free.