Rather than sitting on their lead, Makaay is expecting Bayern to take to the field with a positive attitude.
"I am convinced that Bayern will score at least one goal. So if Real Madrid want to go through, they need to find the net twice or more," Makaay told Algemeen Dagblad.
"Bayern deservedly won the first leg. Real Madrid didn't impress in defence. Arbeloa was outplayed by Ribery last week. But if they offer Arbeloa more support this time, Arjen Robben will get a lot more space, and you don't want that either.
"It's nice that Bayern can reach the final in their own Allianz Arena. The whole club is excited about it."
The winners of the tie will face Chelsea in next month's final.