In a mixing bowl, add lukewarm water, milk, 1 tbsp of flour, 1 tbsp of sugar, and yeast. Mix and let it sit in a warm place for 10 minutes until the surface starts to get bubbly and frothy.

In a separate bowl, add the remaining flour and salt.

Add butter gradually and crumble the mixture with your hands until you get a sand-like texture.

Add sugar, egg, and yeast mixture to the flour and knead it for 5 minutes into a smooth dough. You can use a stand mixer with a dough hook or use your hands for kneading.

Dust a little flour on a clean work surface and take the dough out.

Knead the dough for 5 to 8 more minutes. See if you poke into the dough, it springs back, and then your dough is ready.

Lightly oil a clean bowl and place the dough in it.

Oil the surface of the dough as well.

Cover the bowl with a clean cloth or plastic wrap and let it sit at room temperature for an hour or until double in size.

After proofing, take the dough out on the clean and lightly dusted surface.

Divide the dough into four equal parts and form dough balls from each.

Now roll out the dough into a sheet that is about ½ inch thick.

Cut out donuts with donut holes or donut balls.

Cover the donuts with the cloth and let them sit for 30 to 40 minutes for another rise.

Now heat the oil at around 375-degree F.

Carefully fry the donuts for about 70 to 90 seconds per side or until the donut is golden brown. See, once you drop the donuts, they will start floating. If not, let them rise for 15 minutes more before frying.

Drain the donuts on a cooling rack.

Meanwhile, prepare the icing by mixing lukewarm milk with sugar, heavy cream, and vanilla.

Glaze the donuts by piping them or by dipping them in icing.

Serve and enjoy the fluffiest donuts!