Put the milk and the sugar in a pot. Mix. Heat until it is warmer than lukewarm. The milk should not come to boil.
When the milk is warm enough and if you choose to use them, add the rose water and/or vanilla and mix to dissolve.
Use a wide enough tray or dish to prepare the dessert and place the first layer of gullac in it. Sprinkle with a generous amount of milk spread and place another layer on top and do the same.
When you have placed 4 sheets with milk spread in between put half of the walnuts and then put 2 more sheets again with milk mixture in between.
Then put the remaining walnuts. Then place 4 more sheets with milky spread again in between each sheet.
Pour all over the remaining milk spread. The gullac sheet on the top should be covered with milk all around.
The dessert is ready. Put it in the fridge and wait until the mix is soaked up and the dessert chills, for at least 2 hours.
Before serving garnish according to your choice. The traditional garnish is pomegranate seeds, but any seasonal fruit will do; such as strawberries and seedless cherries. Also additional walnuts, nuts, pistachio will be good choices.