I based my recipe on Melissa Amador's conchas recipe. I simplified it and used milk in place of water, oil in place of butter in the bread recipe, and I used marzipan and almond extract in place of ground cinnamon and vanilla extract in the topping.
0.5 (4 ounce) package marzipan, cut into small pieces
1 teaspoon salt
1 egg
1 (.25 ounce) package active dry yeast
4 cups all-purpose flour, or as needed
0.5 teaspoon canola oil
0.6666666666666666 cup white sugar
0.5 cup butter, cut into small pieces
0.5 (4 ounce) package marzipan, cut into very small pieces
1 teaspoon almond extract
0.5 teaspoon salt
1 cup all-purpose flour
Steps
Combine milk, evaporated milk, sugar, 1/3 cup canola oil, marzipan, and salt in a large microwave-safe bowl. Microwave for 50 seconds. Mix in egg, then yeast. Let stand until foamy, about 5 minutes.
Add 3 cups flour and mix well. Add enough of the remaining flour to bring dough together. Knead dough in the bowl until pliable, 5 to 6 minutes. Move dough to one side and grease bowl with 1/2 teaspoon oil. Cover bowl with plastic wrap and set aside until dough doubles in size, about 1 hour.
Meanwhile, make topping. Combine sugar and butter in a stand mixer fitted with the paddle attachment. Beat on low speed for 1 minute. Increase speed to high and continue beating. Add marzipan, almond extract, and salt; beat until creamy. Add flour and beat until combined and pliable. Cover bowl and set aside.
Preheat the oven to 375 degrees F (190 degrees C). Line a baking pan with parchment paper.
Cut dough into 20 pieces. Shape into semi-flat rolls. Arrange them in the baking pan.
Cut topping mixture into 20 equal pieces. Place each piece between 2 sheets of parchment paper and press into a 2-inch circle. Place 1 circle over each roll. Use a butter knife to score the tops in a decorative pattern.
Cover baking pan with plastic wrap. Let rise until doubled, 45 to 55 minutes.
Bake in the preheated oven until puffed and golden, about 18 minutes.