Preheat the oven to 180 degrees C for at least 10 minutes.
Take all purpose flour, besan, corn flour, cocoa powder and baking powder in a bowl.Mix well using wire whisk.Keep a side.
Now take the ghee in another bowl. Ghee should be in semi solid form.Add powdered sugar. Beat it very well till it is light and smooth.Now add flour mixture little by little and mix well to form a dough.
Now divide the mixture into 20 equal portions and start making the balls.Arrange them on baking sheet/try.Bake into preheated oven for 18-20 minutes.
Let them cool down on the cooling rack.
Serve with tea or coffee or store in air tight container.
