Keep pan on medium heat and add sugar to melt after it's melted add the nuts,butter and fry till it looks like caramel.
Then pour on a non stick plate and let cool,then take cream in a bowl,whip till smooth and fluffy,add powdered sugar,add milk,essence and mix well.
Then grind little of the caramel and add in it then add the mixture in a container and keep it in the refrigerator,then garnish with the left over caramel.
