Step 1: Mix milk, yeast, sugar and flour to form a semi-liquid mixture. Let it rest for 30 minutes in a warm place.
Step 2: Place the sifted flours on a working table and make a well in the middle. Then add the orange zest.
Step 3: In a small bow mix orange juice, essence of orange blossom, and the eggs.
Step 4: Add eggs mixture and butter to the flour well and start to mix with your hands.
Step 5: Once the dough is combined, add the 'poolish' dough you made at the start.
Step 6: And knead everything for 20 minutes by hand or 10 minutes with a stand mixer.
Step 7: Place the dough in a greased container, cover, and leave it to proof in a warm place for about 2 hours or until doubled in size.
Step 8: Divide the dough into 8 parts and shape the pan de muerto loaves using a bit of the same dough to make the "bones".
Step 9: Allow to rest for 30 minutes then bake at 360°F/180°C for 16-18 minutes. Coat pan de muerto with sugar.