Warm the whole milk until it's between 100 to 110F. Combine warm milk and sugar, then sprinkle in the active dry yeast. Let sit for about five minutes until frothy.

In another bowl, whisk together the all-purpose flour and salt. Add the yeast mixture, one large egg, and softened butter into the flour mixture. Stir until a sticky dough forms.

Knead the dough on a floured surface for about eight minutes until smooth and elastic. Place in a greased bowl, cover, and let rise until doubled in size, about an hour.

In a small saucepan over low heat, melt together three tablespoons of butter with sugar until combined. Mix in cocoa powder and instant coffee powder, then fold in chopped chocolate until melted.

Roll out the risen dough into a rectangle. Spread the filling evenly across the dough and roll tightly from one long edge to another. Cut into equal pieces.

Arrange the cut rolls in a greased baking dish, cover, and let rise for another thirty minutes until puffy.

Preheat your oven to 350F (175C). Bake the rolls for about twenty-five minutes until golden brown.

Whisk together powdered sugar with heavy cream and instant coffee powder until smooth, adjusting cream quantity based on desired icing thickness.

Allow the rolls to cool slightly before drizzling with icing while still warm.