Prepare the Dough: Combine flour, sugar, yeast, and a pinch of salt in a mixing bowl. Add warm milk and an egg, then mix until a dough forms.
Knead the Dough: Knead for 8–10 minutes until smooth and elastic. Cover and let it rest for 1 hour.
Prepare the Butter: Place cold butter between two sheets of baking paper and roll it into a flat rectangle.
Layer the Dough: Roll out the dough, place the butter in the center, and fold the dough over it. Roll and fold several times, chilling between folds to create flaky layers.
Shape the Cornetti: Roll the dough into a large circle and cut it into triangles. Add a little chocolate or jam at the wide end if desired, then roll each triangle toward the tip to form a crescent.
Proof the Pastries: Arrange the cornetti on a lined baking tray, cover loosely, and let them rise for 1–2 hours until puffy.
Apply Egg Wash: Brush the tops lightly with beaten egg for a glossy, golden finish.
Bake: Preheat the oven to 180°C (350°F). Bake for 18–22 minutes until golden brown and cooked through.
Cool and Serve: Allow the cornetti to cool slightly. Dust with powdered sugar if desired and serve with cappuccino or espresso.