Known as palmeras in Spain, in the Puerto Rican version, they are topped with honey. In Mexico and other Latin American countries they are known as orejas (ears), and in Spain they are called palmeras (palm trees).

They are made of Puff pastry, also known as pâte feuilletée, which is a flaky light pastry made from a laminated dough composed of dough (détrempe) and butter or other solid fat (beurrage). The butter is put inside the dough (or vice versa), making a paton which is repeatedly folded and rolled out before baking.
 

The gaps that form between the layers left by the fat melting are pushed (leavened) by the water turning into steam during the baking process.