In lukewarm milk, stir in the sugar, then crumble in the yeast. Let it stand for 10 minutes until foamy.
Sift the flour into a large bowl, add the salt, then pour in the yeast mixture. Start kneading the dough.
Once the dough comes together, place it on a lightly floured surface and knead for 10 minutes until elastic.
Place the dough in a bowl, cover with a kitchen towel, and let it rise for 1 hour, or until doubled in size.
Roll out the risen dough into a rectangle, then place the cold butter in the center. Fold the edges of the dough over the butter.
Carefully roll out the dough, then fold it into thirds. Cover and refrigerate for 30 minutes.
Repeat the folding and rolling process two more times, always resting the dough in the refrigerator for 30 minutes in between.
Roll out the finished puff pastry to a thickness of 5 mm, then cut into triangles and drizzle with a little Manuka honey.
Roll up the triangles from the wide end towards the point to form croissant shapes.
Place the croissants on a baking sheet lined with parchment paper, cover, and let rise for another 30 minutes.
Whisk the egg and brush the tops of the croissants, then sprinkle with brown sugar.
Bake in a preheated oven at 375°F (190°C) for 15-18 minutes, or until golden brown.
Let the croissants cool, then drizzle with a little honey and sprinkle with powdered sugar before serving.
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