while preparing milk chocolate recipe is extremely simple, but few tips and recommendations for a perfect one. firstly, the quality of chocolate entirely depends upon the quality of cocoa powder. hence it is always recommend to use finest cocoa powder available to the chocolate recipe. secondly, i have used coconut oil as the binding agent to mix it with cocoa powder and milk powder. optionally, cocoa butter or vegetable shortening can also be used but not the normal butter. lastly, if you wish to prepare dark chocolate recipe than skip the milk powder and reduce the coconut oil to half.