It is made by boiling milk, sugar or jaggery, and rice.
Rice may be substituted with daals, bulgur wheat, millet, tapioca, vermicelli, or sweet corn.
It is typically flavoured with saffron, cardamom, raisins, nuts etc.

Rice present in kheer contains a good amount of starch which is beneficial for health.
It helps in improving gut health and also reduces inflammation too.
It is rich in carbohydrates that help in bringing back the glycogen which is used up while doing heavy exercises.