Mix dry ingredients in a bowl (flour, sugar, yeast and salt) – combine well.  Cut the butter into small cubes/pieces.  Fold into the dry mixture until butter pads are coated.  Pour in the milk.  Stir to combine until mixture is sticky.  You may need to turn out onto the counter to finish combining all the dry ingredients until the mixture is sticky.  Just be cautious that you do not knead the dough and over-incorporate the butter.  Wrap tightly in wax paper or place in a gallon size Ziploc bag.  Refrigerate for at least one hour.

After at least an hour, remove the chilled dough.  On a lightly floured surface, roll out the dough in a long rectangular shape until it measures about 10 inches by 22 inches.  Fold into thirds like you’re folding a letter.  Rotate 90 degrees.  Roll out again.  Try to get it as close to that 10x22 measurement as best as you can.  It’s going to get harder and harder to roll the more times you fold it, which is normal.  It’s bound to get smaller and smaller as it gains layers.  The more times you fold it, the more layers you’ll get.  Repeat the rolling / folding / rotating at least four times.  Aim for six folds.  Refrigerate for at least another hour.

Remove the chilled dough from the refrigerator.  Cut the dough in half - taking time to enjoy the cross section that shows all those layers of goodness that you just rolled out!  Roll each section into a long rectangular shape, approximately 10x22in.  Using a pizza cutter, cut off any rough edges.

Proof for at least two hours at room temperature.  Recommended to proof for about four hours to get a lighter density.   Whisk an egg with a dash of water and do an egg wash on the croissants.

Preheat the oven to 375 degrees and bake for 19-22 minutes or until desired crispness.  Should be flaky and a little crunchy exterior.  Best enjoyed fresh but can be placed in an airtight container and will last for several days.