1. Combine the 30 grams of reserved flour and ¾ cup water in 2 cup microwave proof bowl or measuring cup. Whisk until smooth. Microwave for 1 minute, whisk and microwave again for 30 seconds more. Mixture should reach 140° F. Whisk to smooth out any large lumps. (Small lumps will disappear during kneading.)

2. Transfer water roux to the bowl of a stand mixer and whisk in sugar and milk. Whisk in two beaten eggs.

3. Mix together remaining flour and yeast in a large bowl and add to wet ingredients. Stir with silicone spatula or spoon until a shaggy dough forms. Switch to stand mixer and use dough hook to knead on medium low for 1 minute. Cover with plastic wrap and let rest for 10 minutes.

4. Uncover and sprinkle salt over the surface of the dough and knead for 20 more minutes.

5. With mixer running, add softened butter, 1 Tbsp at a time until fully incorporated and no butter is visible (about 3-5 minutes).

6. Turn dough out onto a large lightly oiled cutting board and use oiled hands to form it into a taut ball. Transfer to a lightly oiled bowl (turning over to cover both sides with oil) and cover with plastic wrap. Let rise in a warm place until doubled in size (about 60-70 minutes).

7. Turn dough out onto counter and pat down to deflate. If using a scale divide dough into 24 equal pieces (about 47 grams each). If you don’t have a scale, divide dough in half and form each half into a 15-16 inch log. Cut each log into 12 even pieces.  (I highly recommend using a scale to divide the dough for best results.)

8. Roll each piece of dough into a taut ball (see video) and place on a parchment lined rimmed baking sheet that has been sprayed with non-stick spray.

9. Cover rolls loosely with plastic wrap that has been sprayed with non-stick cooking spray. Cover with a towel and let rise for 30-60 minutes or until increased in volume by 50-75%. (Rolls may just start to touch each other in some places.)

10. While rolls are proofing, preheat oven to 375° F. After rolls have proofed uncover and place in the center of your preheated oven for 15 minutes or until golden brown and the center roll registers 200° F on an instant read thermometer. Remove from oven and slide rolls (still on parchment) onto wire rack to cool slightly before serving. Serve warm or at room temperature.

To Make Ahead: Follow recipe through step #8. Cover tightly with plastic wrap that has been sprayed with non-stick spray. Refrigerate up to 24 hours until ready to bake. Remove from refrigerator and loosen (but do not remove) plastic wrap. Cover with a towel and let rise in a warm place for 2 hours until increased in volume by 50-75%. Continue recipe as normal.

To Reheat: Rolls stored at room temperature can be placed on a parchment lined sheet tray and reheated in a 350° F oven for 10 minutes before serving warm.

To Freeze: Cool completely and wrap each roll individually in plastic wrap. Transfer to a heavy freezer bag and freeze for up to two months.