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Mix together the yeast, flour, sugar and 1 tsp sea salt in the bowl of a stand mixer. Whisk together the evaporated milk and egg and tip into the bowl with the melted butter and 60ml just-boiled water. Knead on a medium speed for 2 mins in the stand mixer, or for 5 mins on a lightly floured work surface, until smooth. Shape the dough into a ball and put in a large, lightly oiled bowl. Cover with a damp tea towel and chill for 8-24 hrs.
Roll out the dough on a lightly floured work surface into a roughly 20 x 25cm rectangle about 1cm thick. Cut into 20 x 5cm squares.
Pour the oil into a deep stock pot or saucepan, so it is no deeper than one-third full. Or, use a deep-fat fryer. Heat the oil to 175C. Line a baking tray with kitchen paper. Fry the beignets in batches for 3 mins, turning occasionally with tongs, until puffed up and golden brown. Lift the beignets onto the paper to drain, then move to a wire rack, dust generously with icing sugar and serve warm.