Make the tangzhong

• Whisk the milk and all-purpose flour in a small saucepan.
• Cook over medium-low heat until it thickens into a paste, then let cool slightly.

Activate the yeast

• Mix the warm milk, granulated sugar and yeast in a bowl.
• Let sit until foamy.

Make the dough

• Add the melted butter, egg, egg yolk, almond extract, cake batter extract and tangzhong to the yeast mixture and mix until combined.
• Add the milk powder and salt, then gradually add the bread flour until a soft, smooth dough forms.
• Knead, adding flour only as needed and lightly oiling your hands and work surface if the dough sticks.

First rise

• Place the dough in a greased bowl, cover and let rise until doubled, being careful not to overproof.

Make the sugar cookie filling

• Cream the softened salted butter and granulated sugar until fluffy.
• Mix in the egg, vanilla extract, almond extract and butter extract.
• Gradually add the all-purpose flour, cinnamon and salt until a soft cookie dough forms.

Assemble the rolls

• Roll the risen dough into a rectangle about ¾ inch thick.
• Spread the sugar cookie dough evenly over the surface and sprinkle with Christmas nonpareils.
• Cut into about 12 strips and roll each strip individually, then arrange in a lined baking dish.

Second rise

• Cover the rolls and let rise until slightly puffier, without overproofing.

Bake

• Lightly brush the tops of the rolls with heavy cream.
• Bake at 175 °C until cooked through, tenting loosely with foil if they brown too quickly.

Make the frosting

• Whip the softened salted butter and cream cheese until fluffy.
• Add the powdered sugar, vanilla bean paste, almond extract and butter extract and mix until smooth and fluffy.
• Add heavy cream as needed to reach the desired consistency.

Finish and serve

• Spread the frosting over the slightly warm rolls.
• Finish with extra Christmas sprinkles.