In a small pot, mix 25g of bread flour and 125ml of water until smooth.

Heat over medium heat, stirring constantly until the mixture thickens and reaches a temperature of around 65°C (150°F). It should have the consistency of a thick paste.

Remove from heat, cover with plastic wrap to prevent drying, and let it cool to room temperature.

In a large mixing bowl, combine the cooled tangzhong, milk, sugar, salt, and instant yeast.

Gradually add the bread flour, mixing until a dough begins to form.

Knead the dough by hand or using a stand mixer with a dough hook attachment for about 5-7 minutes until smooth and elastic.

Gradually incorporate the softened butter into the dough, kneading until fully absorbed. The dough should become smooth, soft, and slightly sticky.

Lightly grease a large bowl and place the dough inside. Cover with plastic wrap or a damp cloth.

Let the dough rise in a warm, draft-free area for 1 to 1.5 hours, or until it has doubled in size.

Check the dough for fermentation readiness by lightly pressing it with your finger. If the indentation springs back slowly, it's ready for the next step.

Punch down the dough gently to release air and transfer it onto a lightly floured surface.

Divide the dough into 24 equal pieces (each should weigh approximately 35-38g).

Pre-shape each piece into a rough ball, cover with a damp cloth, and let rest for 10 minutes to relax the gluten.

Take each pre-shaped dough ball, flatten it gently with your palm, then pull the edges toward the center, pinching them together to form a seam.

Flip the dough over and cup your hand around it, gently rolling it into a tight, smooth ball.

Repeat this process for all pieces, ensuring uniformity in size and shape.

Arrange the shaped dough balls close together in a lightly greased 9x13 inch baking pan, allowing a slight gap between each roll to account for expansion.

Cover loosely with plastic wrap or a damp cloth and let the dough proof in a warm area for 45 minutes to 1 hour, or until the rolls are puffy and touching each other. The dough should be springy to the touch.

Preheat your oven to 180°C (356°F).

Brush the tops of the rolls with milk or an egg wash (1 egg beaten with 1 tablespoon of water) for a golden crust.

Bake the rolls for 20-25 minutes, or until they are golden brown and sound hollow when tapped on the top.

Rotate the pan halfway through baking for even browning.

Remove the rolls from the oven and let them cool in the pan for 5 minutes.

Carefully transfer the rolls to a wire rack to cool completely. They can be pulled apart individually or left in clusters for serving.