In a medium bowl, combine the warm milk, yeast and sugar. Mix to combine and let sit for 10 minutes to activate the yeast.
In a large bowl, whisk together the eggs, flour, and salt. Add the milk mixture and mix together with a wooden spoon until a dough forms.
Add the butter and knead the dough for about 10 minutes until it is soft and elastic. Place in a greased bowl and cover with plastic wrap. Let the dough rise in a warm place for 1 hour or until doubled in size.
Transfer the dough to a lightly floured surface and divide into 24 equal pieces. Roll each piece into a ball and place on a parchment paper-lined baking sheet. Cover with plastic wrap and let rest for 10 minutes.
In a small bowl, combine the melted butter, sugar, cinnamon, vanilla extract, and cocoa powder. Mix until smooth.
Using your fingers, press down in the center of each ball of dough and spread the topping over the top. Bake in a preheated 350°F oven for 20-25 minutes or until golden brown.
Remove from oven and let cool completely. Enjoy!
Conchas originated in Mexico and are a popular sweet bread.
The topping is a combination of butter, sugar, cinnamon, vanilla extract, and cocoa powder.
Conchas are traditionally served as part of breakfast or as a snack.