Heat the ghee in a cast-iron pan or a nonstick pan over low to medium heat. Add the almond flour and roast for 2-3 minutes, stirring continuously, until fragrant. Avoid browning the almond flour.

Slowly add the prepared milk and sugar mixture to the roasted almond flour, stirring continuously to prevent lumps. Cook over low to medium heat for about 5-6 minutes, or until the mixture thickens and starts to leave the sides of the pan. Add the ghee and mix well until it is fully incorporated and the halwa comes together into a smooth mixture.

Transfer the halwa to a plate or shallow bowl and let it cool completely. Cover and refrigerate for 1-2 hours, or overnight, until firm enough to roll into balls.

Once chilled, scoop small portions of the halwa and roll them between your palms to form smooth, bite-sized balls. Freeze it briefly while you melt the chocolate.

Chop the white chocolate and place it in a microwave-safe bowl. Microwave in 20-second intervals, stirring between each interval, until smooth. If needed, stir in a little coconut oil to thin the chocolate for easier dipping.

Using a wooden skewers, or dipping tool, dip each halwa ball into the melted white chocolate, coating it completely. Allow the excess chocolate to drip off, then place the truffle on a parchment-lined tray.

While the chocolate is still wet, sprinkle the truffles with chopped almonds, pistachios, dried rose petals, or a few saffron strands, if desired. Refrigerate for 15-20 minutes, or until the chocolate coating is completely set.

Serve chilled or let the truffles sit at room temperature briefly before serving.