Mix dry ingredients: In a large bowl whisk together flour, salt, sugar and instant yeast (keep salt away from direct contact with yeast when combining).
Make dough: Warm the milk to about 30–35°C (lukewarm). Mix milk, egg, and softened 60 g butter. Add wet ingredients to dry ingredients and knead 6–8 minutes until smooth and elastic. Form into a ball.
First rest (bulk chill): Cover and chill the dough 30–45 minutes in the fridge dough should firm up but not be rock hard.
Prepare butter block: While dough chills, shape the cold 200–250 g butter into a flat rectangular block (roughly 15×20 cm) by pounding and folding between parchment until even and pliable but still cold. Keep chilled.
Roll dough & encase butter: Roll chilled dough into a rectangle about twice the size of your butter block. Place butter block centrally and fold the dough over to fully encase the butter (sealed packet). Chill 15–30 minutes if butter softens.
Lamination turns: Roll the dough-butter package into a long rectangle about 60×20 cm. Perform a single letter fold (fold one third, then the other third over a “single turn”). Chill 20–30 minutes. Repeat rolling and single turn 2 more times (total 3 single turns), chilling 20–30 minutes between turns. Keep dough cold but pliable.
Final roll & shape: After final chill, roll dough into a rectangle ~30×40 cm, thickness ~3–4 mm. Trim edges, cut into 12 equal triangles. Starting from the base of each triangle, roll toward the tip to form a crescent shape (stretch slightly while rolling for a tight crescent). Place on baking trays lined with parchment.
Proof: Cover loosely and proof at cool room temperature (or in a slightly warm place ~24°C) until nearly doubled about 60–90 minutes depending on temperature.
Egg wash & bake: Preheat oven to 200°C (390°F). Brush each gipfeli with egg wash. Bake for 12–16 minutes until deep golden and well risen. Rotate tray once for even coloring.
Cool: Remove to a wire rack and cool 10–15 minutes before serving. If desired, dust lightly with powdered sugar or brush with apricot glaze.