Take unsalted butter
Place it in a heavy-bottomed pan
Heat on low flame
Let the butter melt completely
Continue heating until it starts to simmer
Skim off the foam if needed
Keep cooking until the milk solids turn golden brown
Turn off the heat when the ghee smells nutty and looks clear
Let it cool slightly
Strain through a fine sieve or cheesecloth
Pour into a clean, dry glass jar
Store at room temperature or refrigerate after cooling