Make the Sweet Levain:

1. In a small bowl, mix the sourdough starter, warm milk, flour and sugar until combined. Cover the bowl and let the mixture rise at warm room temperature until doubled in size, about 8-10 hours, depending on the temperature in your kitchen.

Make the Tangzhong:

1. In a small saucepan, whisk together 15 grams of whole wheat flour and 75 grams of milk until no lumps remain.
2. Bring the mixture to a simmer over medium-low heat and continue whisking until the mixture has thickened. To determine when it is ready, run your whisk along the bottom of the pan. It should leave an indentation. This should take 5-10 minutes.
3. Pour the mixture into a small bowl, cover with plastic wrap, and allow to cool at room temperature.

Make the Dough:

1. In a large mixing bowl, combine the levain, tangzhong, and 75 grams of cold milk. Using a wooden spoon or Danish dough whisk, mix until it forms a shaggy dough. Add in additional milk, 1 tablespoon at a time until there are no dry bits of flour. Cover and let rest (autolyse) for 30 minutes.
2. Sprinkle the salt and yeast over the dough. Mix thoroughly. Cover, let the dough rest for 30 minutes.
3. Mix in 7 grams of softened butter a little at a time using your fingers.
4. Cover, and let it proof for 1 ½ – 2 hours. Perform a 3 folds, at 30 minute intervals, during the first 1 – 1 ½ hours. To fold the dough, gently stretch and fold the edges into the center. After the 3rd fold, cover, and let the dough rest for 30 minutes.
5. Turn the dough out onto a floured work surface. Roll or press it into a ½ inch thick round disk.
6. Using a sharp knife or bench scraper, cut the disk into 6 equal wedges.
7. Roll each wedge into a cone. Pinch the seam, and let each piece rest, covered, for 10 minutes.
8. Using floured fingers, press each cone into a triangle. Using a rolling pin, roll each piece into a very long, thin triangle. Lightly brush each triangle with melted butter. Place one of the 10 gram butter sticks on the wide end and roll the dough up, stretching as you go, to form into a crescent shape.
9. Place the crescent on a parchment-lined rimmed baking sheet. Repeat the shaping process with the remaining dough pieces. Cover and let the crescents rise in a warm place until puffy, about 45 minutes to an hour. It may take longer, depending on the temperature of your kitchen.
10. Preheat the oven to 400 degrees F. with a rack on the middle shelf.
11. When the Shio Pan rolls are ready to bake, spray or brush the rolls with water. Sprinkle each roll with a pinch or so of sea salt.
12. Bake for 20 – 25 minutes, rotating the pan a couple of times for even baking. The Shio Pan should be lightly golden on top and crispy and brown on the bottom.
13. Transfer to a wire rack to cool slightly before enjoying.
14. These are best warm from the oven or within two hours. You can rewarm leftovers the same day to refresh them. Wrap and freeze additional leftovers for reheating in the oven the next day.