Melt the butter in a sauce pan. Add the flour. Stir with a spoon over a low heat until the flour becomes golden brown. During this time, make a syrup by boiling the sugar in the milk. Pour it into the browned flour while it is still boiling hot. Cook the mixture for about 15 minutes on a very low heat, then remove from the stove.

NOTE:
1) When the helva has cooled off somewhat, it can be shaped by hand into balls the size of a walnut.
2) Thirty sliced almonds may be browned with the flour and added to the helva.