Step 1: Scald Milk - Heat whole milk in a small saucepan over medium heat to 180°F, stirring continuously until small bubbles form.

Step 2: Prepare Tangzhong - Measure out 3 tablespoons of scalded milk into a bowl, whisk in 3 tablespoons of flour until thickened.

Step 3: Mix Dough - Combine tangzhong with remaining ingredients in a mixing bowl, knead until smooth, then let rest for 5 minutes.

Step 4: Add Sugar and Salt - Knead in sugar and salt for 20 minutes, slowly adding softened butter until incorporated.

Step 5: Bulk Fermentation - Move dough to greased bowl, cover, and let rise for 6 to 8 hours until doubled.

Step 6: Prepare Filling - Mix filling ingredients in a bowl until smooth; refrigerate overnight to firm up.

Step 7: Roll & Cut Dough - Punch down dough, roll into a rectangle, spread filling, roll up, and cut into 12 rolls.

Step 8: Proof Rolls - Cover and let rolls proof in a warm area for 1.5 to 2 hours until puffy.

Step 9: Bake - Preheat oven to 375°F, bake covered for 15 minutes, then uncovered for another 10-15 minutes until golden.

Step 10: Ice & Serve - Cool rolls for 10 minutes, then prepare icing and drizzle over rolls before serving.