In a small bowl, combine the active dry yeast with the tepid water. Allow it to sit for about 5-10 minutes until it becomes frothy.
In a large mixing bowl, combine the flour, sea salt, and half of the sugar (1/2 cup or 100g). Mix well. Add the frothy yeast mixture and stir until the dough begins to form.
Transfer the dough onto a floured surface. Knead for about 5-7 minutes until the dough is smooth and elastic. If the dough is too sticky, add a little more flour as needed.
Place the kneaded dough in a lightly greased bowl and cover it with plastic wrap. Let it rise in a warm place for about 1 hour, or until it has doubled in size.
After the dough has risen, punch it down and roll it out into a rectangle on a floured surface. Place the chilled cubed butter in the center of the dough. Fold over the edges of the dough to encase the butter completely.
Gently roll the dough out into a larger rectangle. Fold it into thirds like a letter, then roll it out again. Repeat this process of rolling and folding two more times.
Once laminated, roll the dough into a large rectangle one last time. Cut it into squares or rectangles, and place them on a baking sheet lined with parchment paper. Cover with plastic wrap and let them rise for another 30-45 minutes.
Preheat your oven to 375°F (190°C).
Once the pastries have risen, brush the tops with melted salted butter and sprinkle generously with the remaining sugar.
Bake the Kouign Amann in the preheated oven for 25-30 minutes, or until they are golden brown and caramelized on top.
Remove the pastries from the oven and let them cool slightly on a wire rack. Enjoy warm or at room temperature for the best experience!