The 24-year-old will once again do battle with her compatriot for a place in the last four of the Australian Open, having lost to the world number two at this stage of last year's tournament.
Sharapova has lost just five sets on her way to reaching the quarter-finals and Makarova conceded that she is in great form.
"The last few years we've played a lot of times and I never beat her, so I really want to play her again," said Makarova.
"She's playing really well. She's playing so aggressive and staying in the court. She's winning a lot of matches, but I have some plans against her."
Makarova has lost all four of her previous encounters with Sharapova.