Combine Pilsner Beer and milk, microwave until 95-100 degrees. Add yeast and let stand, covered for 10 minutes.
For heavy-duty mixer: add brown sugar, butter and yeast mixture in large bowl. Add 2 cup flour and salt. Mix on low speed with paddle blade, adding enough flour to make dough that cleans the bowl.
Change to dough hook and knead on medium-low speed 8 minutes or until smooth and slightly tacky, adding more flour as needed.
Shape dough into ball; place in lightly greased large bowl. Turn to grease top. Cover with plastic wrap and let rise in warm place 1 1/2 hour or until doubled in size. Inside the oven with light on will do the trick.
Punch out dough down and turn out onto lightly floured surface; knead briefly. Shape into 12 equal pieces. Shape each into smooth ball by gently pulling top surface to underside; pinch bottom to seal.
Place on ungreased baking sheet. Cover with plastic wrap; let rise in warm place 30 minutes or until doubled in size.
Preheat oven to 425°F. Grease second baking sheet.
Bring water and baking soda to a small boil in large saucepan. Add rolls to water a few at a time; cook about 30 seconds or until puffed, turning once.
Drain rolls on clean kitchen towel. Place rolls on prepared baking sheet 2 inches apart. Cut 1½-inch X in top of each roll using kitchen shears. Sprinkle with kosher salt.
Bake 15 to 18 minutes or until browned. Remove from baking sheet; cool on wire rack.