For that, you will need:
1 1/2 cup Maida
1/4 tsp Soda-b-carb
4 tbsp pistachios chopped
2/3 cup Ghee (+ you will need extra for frying)
8 tbsp Yogurt
2 cups Sugar
2 tbsp Milk
Mix Ghee with the Maida and Soda-bi-carb - until it attains "bread-crumbs" type texture.
Add yogurt to this mixture and knead the dough until it is soft.
Cover and keep it aside for about an hour.
Make smooth equal balls out of the dough. Make a small dent in the centre of the ball, with your thumb. (Remember do not make a hole, just a small dent)
Meanwhile heat Ghee for frying (you need to deep fry, so take sufficient ghee).
Let the ghee heat and then on low heat, fry the prepared balls.
Once these balls start floating on the top, turn gently and let the other side attain golden brown color.
Drain and allow them to cool for 4 hours or so ...
Now, make sugar syrup, of two-string consistency, using sugar and water, add little milk in this syrup. Now, after adding milk, you will notice scum on the surface of the syrup, carefully remove it.
Remove the syrup from heat and then soak the fried balls(balushahis) in it for about 30 minutes.
Before serving add pistachios in the centre of balushahis and serve when the sugar is hardened.