In a small bowl, combine warm water, yeast and 1/4 tsp sugar. Stir until dissolved. Let sit 10 minutes until foamy.

In a large mixing bowl, combine milk and butter. Place in microwave and heat until milk is warm and butter is melted, about 3 minutes.

Add sugar and salt to milk and stir to dissolve. Add flour and stir to form a batter.

Add yeast mixture and stir into batter. Beat batter well. Cover and let rise until doubled in size, about 30 minutes. Meanwhile, preheat lightly greased griddle over low heat and grease 3x1 inch tart rings.

Stir additional salt and baking soda into batter.

Place rings on griddle and fill 3/4 of the way with batter. Cover and cook 5 minutes. Turn over, cover, and cook an additional 5 minutes. Remove from griddle and let cool completely.