Step 1: Boil macaroni in sufficient water till 'al-dente' (cooked but not too soft). Drain and refresh under running water. Drain and set aside.
Step 2: Heat butter in a pan. Add maida and sauté lightly, taking care that it does not change colour.
Step 3: Add milk gradually, stirring continuously so that no lumps are formed.
Step 4: Add grated cheese and keep stirring. After adding cheese the sauce will thicken further, so add more milk to adjust the consistency.
Step 5: Add salt and white pepper powder and mix.
Step 6: Heat some butter in another pan. Add macaroni. Toss. Strain the sauce into this pan and mix gently.
Step 7: Add some more cheese. At this stage if you want to bake the dish you can do so till the cheese at the top becomes a light golden.
Garnish with parsley and serve hot.