Take equal quantities of sugar, milk powder and cocoa powder.
Sieve milk powder and cocoa powder together.
Spread butter on a low bottom plate and keep it aside.
In a frying pan, add little water to sugar and heat until it melts.
Add the mixture of milk powder and cocoa powder and mix well.
Add a little amount of butter to the above for flavour.
Once the mixture blends well, remove from heat.
Spread it on the butter coated low bottom plate.
Add nuts on the spread mixture and let it cool for a while.
Place it in the freezer of the refigerator until it becomes hard.
This is a very simple recipe and can be prepared in less than half an hour.
This can also be stored for a long period of time