In a large mixing bowl, combine 1 cup of lukewarm water, 1 teaspoon of instant yeast, and 1 teaspoon of salt. Stir gently until the salt dissolves. Gradually add 2 cups of bread flour and 1 cup of granulated sugar, mixing until a rough dough forms.
Transfer the dough onto a lightly floured surface. Knead for about 5-7 minutes until the dough is smooth and elastic. Place it back in the mixing bowl, cover with plastic wrap, and let it rise in a warm spot until doubled in size, about 1 hour.
While the dough is rising, prepare the butter. Take 1 cup of unsalted butter and place it between two sheets of parchment paper. Use a rolling pin to pound and roll it into a rectangle about 1/2 inch thick. Chill in the refrigerator until firm, about 30 minutes.
Once the dough has risen, turn it out onto a floured surface and roll it into a rectangle, about 1/4 inch thick. Place the chilled butter block in the center of the dough. Fold the dough over the butter, encasing it completely. Pinch the edges to seal.
Roll the dough into a long rectangle, about 1/4 inch thick. Fold it into thirds like a letter. This is your first turn. Wrap in plastic wrap and refrigerate for 30 minutes. Repeat this rolling and folding process two more times for a total of three turns.
After the final turn, roll the dough into a 1/4 inch thick rectangle. Sprinkle with 1/2 cup of granulated sugar evenly over the surface. Cut the dough into squares or triangles, then twist and fold them into spirals. Place them in a greased muffin tin or on a baking sheet.
Cover the shaped pastries with plastic wrap and let them rise for another 30-45 minutes until puffy.
Preheat your oven to 375°F (190°C). Bake the Kouign Amann for 25-30 minutes or until they are golden brown and caramelized. Keep an eye on them to prevent burning.
Once baked, allow the pastries to cool slightly in the pan before transferring them to a wire rack. Enjoy your Kouign Amann warm or at room temperature!