In a planetary mixing bowl ( Stand Mixer) with the hook attachment and add the all purpose flour, salt, dry yeast, eggs, natural vanilla extract, milk and water and mix on slow speed for 5 minutes ( setting 2 on KitchenAid) ) then switch to higher speed ( Setting 4) and mix 2 minutes.
Once you see the dough coming together start adding granulated sugar slowly and continue mixing for 2-3 minutes or until the dough is homogenized.
Add the butter cubes into the mixing machine and continue to mix on setting 4 until the dough is fully developed. The econcha dough will be smooth with a nice elasticity to it.
Oil and grease a medium size bowl. and place the Concha dough into it, cover with plastic and rest it for 60 minutes or until the dough has doubled in size in a warm spot of the kitchen. Fermenting the dough will help give it strength along with flavor and nice interior soft texture.
In the meantime you can start preparing the sugar cookie dough.
In a clean bowl add the flour, icing sugar and shortening and mix using a paddle attachment just until it cookie dough comes together and pulls away from the side of the mixing bowl.
Remove and place onto lightly floured working surface.Using a rolling pin, roll out and sheet the cookie dough down to about 5mm.
Using a round 2 inch cookie cutter cut out individual disks and set aside on floured tray or working surface.
Once your dough has doubled in size, remove from bowl and cut into 12 equal parts ( about 75 grams each) and round into little balls and place onto lined baking pan separating each piece by about 1 1/2 inch apart from each other. Slightly press down to flatten each dough ball.
Place each disc onto the top of each of the rolls and using a Concha cutter stamp each one. If you don’t have a Concha cutter, don’t worry use your cookie cutter or knife and cut across the top creating the seashell appearance.
Cover the baking tray a plastic and let the dough ball double in size.Should take about 90 to 120 minutes.
3/4 into the proofing stage start to pre heat your oven to 350F ( 175C)
When proofed, place into oven and bake for approximately 14-15 minutes or until you see sides and bottom of the sweet bun is light golden brown. The top part will still look somewhat white.
Once baked let them cool on baking tray.