Add sugar and water in a pan. Better choose non stick pan.
Put the pan on heat on medium to high temperature.
Let sugar dissolve completely and then bring the heat between low to medium.
If you find that the liquid/sugar syrup is not clean and clear, add milk in it.
All the scum/impurities of syrup will be seen collecting on the sides of pan. The scum looks like whitish foarmy substance.
Collect all the scum and discard.
In case your syrup is already clean, then skip this step of adding milk and collecting scum.
Now add desi ghee in the syrup once sugar is completely dissolved and scum removed.
Keep stirring and now afterwards, you have to keep on stirring continuously.
In 5 to 6 minutes, syrup will become thick and sugar will start slightly drying and sticking on the sides of the pan.
Immediately remove the pan from the heat but don't stop stirring. Time and again scrapping the sides of the pan too is very important otherwise sugar will stick there and turns hard.
Keep stirring and you will not slowly slowly sugar is turning dry. But don't stop stirring.
Also break the lumps formed.
Sugar needs to be keep stirring unless it turns cool completely.
Once cool, you are done now. Bura is finally ready.