Warm the milk to about 110°F. Combine it with the yeast and sugar in a large bowl.

Stir gently and let it rest for about 5–7 minutes. You will know the yeast has activated when it becomes foamy on top.

Once the yeast is foamy, mix in the flour and salt. If you have a stand mixer, use its dough hook on low speed. Otherwise, you can mix by hand.

Knead the dough for about 8–10 minutes. The goal is to achieve a dough that is smooth and elastic.

If the dough seems dry, add a little warm water, a tablespoon at a time. If it is sticky, dust in a bit more flour.

Shape the dough into a ball. Place it in a lightly greased bowl and cover with plastic wrap.

Keep it in a warm area for about 1 hour, or until the dough has risen and almost doubled in size.

Punch down the dough gently to release some air.

On a lightly floured surface, roll the dough into a large rectangle about ¼-inch thick.

Place the small cubes of cold butter across the middle of the dough. Then fold the dough like a letter: fold the top third down and the bottom third up, covering the butter.

Turn the dough 90 degrees and use your rolling pin to flatten it again to a rectangle shape. Fold again in thirds.

Wrap the dough in plastic wrap and let it rest in the fridge for 30 minutes to let the gluten relax and the butter firm up. This folding is what helps create those flaky pastries.

Remove the dough from the fridge. Roll the dough out again into a rectangle. Fold in thirds once more.

Repeat the roll-and-fold step one more time to ensure more puff in your swiss pastry.

Return the dough to the fridge for another 20 minutes.

Take the dough out. Roll the dough into a ¼-inch thick sheet.

Use a sharp knife to slice the dough into long strips, then cut each strip into a triangle. The base of each triangle should be about 3–4 inches wide.

At the base of each triangle, cut a small slit (about half an inch). This helps with the crescent roll.

Take each triangle and start rolling from the wide base.

Tuck the tip under once you finish rolling so the crescent shape holds firmly.

Shaped gipfeli should be placed on a baking sheet lined with parchment paper.

Cover the shaped gipfeli loosely with a clean towel. Let the gipfeli rest for 30–45 minutes at room temperature. This period is often called the gipfeli proof, allowing them to rise again.

Meanwhile, preheat your oven to 375°F.

Brush the gipfeli with the beaten egg. You can also brush each gipfeli with a mixture of egg and a splash of milk for a shinier finish.

Bake the gipfeli for 15–18 minutes or until they turn golden brown.

Remove them from the oven and let them cool on a rack for a few minutes. Gipfeli are best warm, so serve soon after baking if possible.