This is one of my worse matchups for some reason with Dhalsim.
Mainly due to the fact that a Makoto player with common sense knows that with her unusually short ranged attacks (excluding the very quick Hayate) she has to get inside quick to do major damge. And Makoto can do that easy, quick, and very well. So she never sits still to be zoned.
So far what I learned through various wins and ass kickings is the following.
Makoto’s air game is poor with only one exception to her command kick which has little to no range compared to an airborne Dhalsim. Proceed with a.mp or if at good place above a.hp as usual.
Her Ground game and exceptional corner game will leave you baffled if knocked down so use many wake up teleports
If you play well enough you shouldn’t have to worry about her choking you being most likely you’re in the air however when choked it’s most likely you’re gonna see a Seichusen Godanzuki or Abare Tosnami right after. So if by the slight chance they mess that timing up teleport command back immediately! And punish.
Her jump in is terribly and predictable because it usually revolves around her command kick or her really stunted normals AA (yoga blast is more suited due to her jump height) her back and throw in a landing s.hp for spacing and damage purpose. Or slide under her with the neutral slides and make her look confused when she lands on a s.hp, yoga fire, or even a U1.
Her Hayate is a good move with little (if any invincibily) And Yoga fire is a fireball that tells them why they shouldn’t use it too often how ever beware it’s difficult to defend against when she’s up close on you or in semi-close proximity >.< Teleport as necessary.
And throw in Dhalsim’s solid mix-up + offense and a Makato match should go well in your favor. Just don’t foot race her…
This is what I experienced in my fights with her using Dhalsim