Warm the milk, add sugar and yeast. Mix them well, close the lid and keep it aside for 10 minutes. It should look frothy after 10 minutes.
In a standing mixer bowl, take all-purpose flour, salt, and milk powder. Mix them well.
Add frothy yeast mixture into the flour mixture and make a dough. Once it comes together add the butter and knead it further for 8 to 10 minutes.
Oil the bowl and then transfer the prepared dough into it. Cover and allow to proof for 1 hour and 30 minutes until it gets double in size in a warm place.
Sprinkle flour on your working surface and knead the dough for a minute. Divide it into equal parts. Make round shape balls by tucking the sides to the base.