Combine warm milk, yeast and 1 tablespoon of the sugar.
Stir, cover tightly with clingfilm and set aside for until the mix is bubbly and frothy, (about 10 minutes)
Combine flour, remaining sugar and salt, in a larger bowl
Grate the frozen butter into the bowl.
Use your fingertips to quickly rub the frozen butter into the flour until most of the flour is incorporated. There will still be bigger pieces of butter. Do not mix the butter in completely. The mix will be the texture of coarse breadcrumbs.
Add the yeast mixture into the flour/butter mixure. Using a silicone spatula or wooden spoon, bring the dough together into a rough mass Do not knead.
Stir gently for a few seconds to moisten to create a thick and sticky dough.
Tip the dough onto a large piece of plastic wrap and pat into a rough square approximately 5" x 5".
Wrap the square tightly and refrigerate for 4 fours.
Unwrap the cold dough and place on a silicone mat or piece of parchment paper and lightly sprinkle with flour.
Using a rolling pin, press down on the dough to lightly flatten it, then roll into an 8x10 inch rectangle. Stretch the corners as need to produce a rectangle.
Once rolled out, fold the top third of the dough and fold it into the center. Then lift the bottom third and fold it over the first folded edge, to make a rectangle shape. (If the dough feels very soft, lift the edges of the mat instead of trying to lift the dough. Peel back the mat and that's it!)
Take one side edge and fold into the center. Take the other side edge and fold into the center.
Cover dough lightly with the same sheet of clingfilm and slide the mat onto a baking tray. Place in the fridge for about 20 minutes.
Now rotate the mat so that the shorter end of the rectangle is facing you. Repeat the rolling and folding the same way, then chill for another 20 minutes. Then rotate the dough yet again, roll and fold one last time for a total of three folds
Wrap the final rectangle of dough in plastic wrap and place in the refrigerator for about 12 hours. (Or, freeze the dough for future use.)