Prepare your baking dish by greasing an 8x11 or 9x13-inch pan thoroughly.

In a small mixing bowl, combine the warm water, yeast, and granulated sugar. Allow this mixture to rest for approximately 5 minutes until it develops a frothy consistency.

For the dough, in a medium-sized bowl, whisk together the melted butter, milk, granulated sugar, and sea salt. Stir in the yeast mixture. In a large mixing bowl, place the all-purpose flour and gradually incorporate the wet ingredients. Stir until a sticky dough forms. Lightly knead the mixture using your hands, then transfer it to a floured surface and knead for 3 to 4 minutes until the dough achieves a smooth texture. Add additional flour only as necessary. Shape the dough into a ball.

Lightly butter a large bowl and place the dough inside. Cover the bowl with plastic wrap and set it aside in a warm, draft-free location to rise until it doubles in size, approximately 1 hour.

While the dough rises, prepare the filling by mixing the dark brown sugar and ground cinnamon in a small bowl.

Once the dough has risen, punch it down and roll it out on a floured surface to create a rectangle measuring roughly 20x14 inches. Use a pastry brush to coat the surface with melted butter, leaving a half-inch border along the edges. Evenly sprinkle the cinnamon sugar mixture across the buttered surface.

Starting from one of the shorter ends, roll the dough tightly into a log. Using a sharp knife, slice the log into 12 equal pieces. Arrange the rolls cut-side up in the prepared baking dish. Cover the dish and let the rolls rise for another hour.

Preheat your oven to 350°F.

To make the glaze, whisk together the powdered sugar, milk, and vanilla extract in a medium bowl until smooth. If a thicker consistency is preferred, adjust with additional powdered sugar or milk as needed. Alternatively, prepare cream cheese frosting if substituting for the glaze.

Uncover the risen rolls and bake them in the preheated oven for 25 to 30 minutes, or until the tops turn lightly golden. Once baked, remove the dish from the oven and allow the rolls to cool for 10 minutes. Finish by drizzling the prepared glaze or frosting over the rolls before serving.