Step 1
Combine masa harina and boiling water in the bowl of a stand mixer. Mix until crumbly and set aside to soften for a few minutes. Combine bread flour gluten sugar salt and yeast in a small bowl.
Step 2
Pour milk into the bowl with the masa; add flour mixture and lard. Mix on low speed with the dough hook until dough is well combined and clears the sides of the bowl about 2 minutes. Scrape dough down and mix for 5 minutes more to develop the gluten; dough will be very stiff.
Step 3
Transfer dough to a lightly oiled bowl and cover with plastic wrap. Let rise at room temperature about 1 1/2 hours. Place butter in the same mixing bowl and use the paddle attachment on low speed to break it up. Mix just until smooth.
Step 4
Scrape butter onto a piece of parchment or waxed paper. Form into a 7-inch square. Cover with another piece of parchment and smooth the top with a rolling pin. Re-form the edges of your square if necessary; a little fussing now will save you some trouble later on as you roll out the dough. Place butter square in the refrigerator to chill.
Step 5
Transfer dough onto a floured work surface. Pat it into a square transfer to a parchment-lined baking sheet cover with plastic wrap and refrigerate for 1 to 24 hours.
Step 6
Remove butter square from the refrigerator about 20 minutes before you plan to roll the dough; it needs to be cool and pliable.
Step 7
Transfer dough onto a floured work surface. Roll it into a square a little larger than the butter square. Leaving a 7-inch square platform in the center for the butter roll each of the 4 corners of dough out into elongated flaps that can wrap around the butter like a present.
Step 8
Place butter square in the center of the dough fold up the flaps and pinch together to seal. Roll dough out into a rectangle. Fold in thirds like a business letter. Wrap in plastic wrap and refrigerate for 30 minutes.
Step 9
Return dough to the work surface; dust with flour if needed. Roll dough out into a longer rectangle; you're going to do a 4-fold also called the \book fold.\ Fold the left edge of the dough into the center of the rectangle; fold the right side in to meet it. Then fold it in half again like a wallet. Return dough to the parchment-lined baking pan cover with plastic wrap and refrigerate for 30 minutes.
Step 9
Place dough on the work surface roll out into a rectangle again and make the final turn: another 3-fold like a business letter. Cover and return to the refrigerator for 30 minutes; the dough can also be frozen at this point.