Line a 8x8-inch tray with parchment paper.
Roast makhana in a pan on low heat for 4–5 minutes until crisp. Remove and cool. Lightly roast cashews for 2–3 minutes. Turn the heat off and add coconut and roast for 1-2 minutes stirring frequently. Note: he remnant heat is just enough for the coconut to toast lightly. Let everything cool completely.
Grind makhana into a fine powder. Sift and regrind any coarse bits.
Grind cashews to a fine powder. Not: Pulse gently to avoid releasing oil.
Pulse the coconut a few times to make it finer.
In a nonstick pan or kadhai, combine milk and sugar. Cook over medium-high heat, stirring often until the sugar fully dissolves and the mixture comes to a rolling boil. Then reduce the heat to low.
Add all three powders: makhana, cashew, and coconut and mix well. Add ghee and stir until the mixture thickens and starts to leave the sides of the pan.
Take a small piece and roll it into a ball. If the dough doesn't stick to your fingers, it's ready.
Turn off the heat. Mix in cardamom and rose extract.
Sprinkle dried rose petals and coconut on the parchment-lined tray.
Spread the mixture evenly on top and press gently. Refrigerate for 30 minutes, then cut into squares. Makes around 24 burfi pieces.
Keep the burfi refrigerated overnight as it will continue to firm up. You can keep it at room temp for a couple of days or refrigerated for 3 to 4 weeks.