In a bowl, combine warm milk, sugar, and yeast. Let it rest for 5 minutes until frothy.

Gradually mix in flour, salt, and eggs until a sticky dough forms.

Knead the dough for about 10 minutes until smooth and elastic.

Cover with a damp cloth and let rise for 1-2 hours until doubled.

Roll the dough into a rectangle and layer cold butter slices over two-thirds of it.

Fold the dough like a letter, roll out, and repeat folding three more times, chilling for 30 minutes between folds.

Roll the dough thin and cut into triangles.

Add desired fillings if using, and roll triangles from the wide end to the tip to form crescents.

Place shaped Gipfeli on a parchment-lined baking sheet.

Brush with beaten egg for egg wash.

Bake in a preheated oven at 375°F (190°C) for 15-20 minutes until golden brown.

Let cool for 10 minutes before serving.