Brown butter and ghee, though similar in appearance, differ significantly in taste and culinary applications. Brown butter, created through the browning of unsalted butter, is a flavor-enhancer used mainly in baking, while ghee, a clarified butter, offers a neutral taste and high smoking point preferred for cooking. Additionally, ghee is lactose-free, making it suitable for those with dairy sensitivities, whereas brown butter contains milk proteins and may not be safe for individuals with lactose intolerance.