Butter and ghee are both derived from cow's milk, so their nutritional content is almost identical. And even though ghee is often used in a liquid state, it’s actually fairly solid at room temperature—just like butter. But since the milk solids are removed from ghee, it contains less dairy protein content than butter, and might be easier to digest if you’re sensitive to lactose. If you’re wondering whether ghee is healthier than butter, the differences are negligible. Ghee has a slightly higher concentration of fat and more calories per tablespoon (about 120 calories versus 102 in butter).
The biggest difference is that the smoke point of ghee is approximately 482°F, almost 100 degrees higher than butter’s 392°F. That means you can cook with it at higher temperatures before it breaks down and burns.