Dissolve the sugar and yeast in the warm milk in a large bowl; let stand 3 minutes.

Lightly spoon the flour into the measuring cups and add the flour and salt to the bowl. Stir until a dough forms.

You can use a stand mixture fitted with a dough hook or your hands to knead for 5 minutes or until the dough is smooth. Cover dough with plastic wrap, and let rest for 10 minutes.

Roll the dough on a lightly floured surface into a 11 x 9 inch rectangle. Gently spread butter over dough. Working with a long side, fold up bottom third of dough. Fold top third of dough over the first fold to form a 11 x 3-inch rectangle. Place on a baking sheet lined with parchment or a silpat and cover with plastic wrap; place in freezer for 10 minutes.

Remove dough from freezer and uncover.

Roll dough, still on baking sheet (sprinkle on a little more flour, if needed), into a 11 x 9 inch rectangle. Working with a long side, fold up bottom third of dough. Fold top third of dough over the first fold to form a 11 x 3-inch rectangle. Cover with plastic wrap; place in freezer for an additional 10 minutes.

Remove dough from freezer; remove plastic wrap. Roll dough, still on baking sheet, into a 11 x 8-inch rectangle.

Beginning with a long side, roll up dough jelly-roll style; pinch bottom seam to seal. Cut roll into 12 equal slices. Place slices, cut sides up, in muffin cups coated with cooking spray. Lightly coat tops of dough with cooking spray. Cover and let rise in a warm place for an hour or until doubled in size. Alternatively at this stage, you can put the dough in the fridge for up to 4 hours. Take the dough out of the fridge to rise on the counter at least one hour before you plan to bake it - after the dough has doubled in size proceed to baking directions.

Preheat oven to 375°.

Bake dough at 375° for 20 minutes or until golden brown. Remove from pan, and cool for 5 minutes on a wire rack. Serve rolls warm with butter and jam if desired.