According to the Hanafi's is a command for abstinence from something established by a speculative proof It is divided into two categories, namely, makruh tahrim and makruh tanzih The latter is closer to haram and can also be defined as being in diametrical opposition to a wajib Makruh tanzih is closer to mubah and in diametrical opposition to a mustahab
This category is a detested and hated such as growing fingernails or sleeping on the stomach Not doing the Makruh counts as a good deed and doing it does not count as a bad deed
This category is a detested and hated such as growing very long fingernails or sleeping on the stomach Not doing the Makruh counts as a good deed and doing it does not count as a bad deed