Heat milk and butter in a saucepan over medium-low heat until the mixture reaches 110 F.

Combine milk mixture with yeast and brown sugar in a large mixing bowl.

Stir in salt and 2/3 of the flour.

Beat on low in a stand mixer for 3 minutes.

Slowly add the remaining 1/3 of the flour.

Knead the dough on a floured surface until smooth and elastic, about 8 minutes.

Place the dough in a greased bowl, cover with a kitchen towel, and let it rise for 90 minutes.

Combine water and baking soda in a large pot and bring to a boil.

Punch the dough down and divide it into 8 equal pieces.

Form each piece into a tight, smooth ball.

Boil each dough ball for 1 minute, then flip and boil the other side for another minute.

Remove from the boiling solution with a slotted spoon and set aside.

Preheat oven to 400 F and line a baking sheet with a silicone mat.

Place the pretzel dough balls onto the lined baking sheet.

Brush the tops with a mixture of melted butter and garlic powder.

Cut a cross in the top of each roll.

Sprinkle with coarse salt, if desired.

Bake for 10 minutes.

Reduce oven temperature to 350 F and bake for an additional 8-12 minutes.

Let the soft pretzel rolls cool on a wire cooling rack.