Combine sugar and salt.
Spread ½ cup of sugar/salt on a work surface, approximately 14-inches square. (See Note 1)
Unfold puff pastry on sugar. Sprinkle remaining ¼ cup of sugar/salt on surface of puff pastry.
Roll puff pastry to approximately 13-inches x 13-inches, pressing sugar into both sides as you roll. Trim sides to make square.
Fold opposite sides of puff pastry towards the center so that they go half way to the center. Fold them again so that the two folds meet in the middle. Finally fold one half over the other half.
Slice the dough into ⅜-inch slices. Place slices, cut side up, on a parchment lined baking sheet, and place in freezer. (See Notes 2,3, and 4)
When ready to bake Palmiers, preheat oven to 425° F.
Place frozen Palmiers on parchment lined baking sheet, leaving at least 2-inches between Palmiers.
Bake in preheated oven for 6 minutes, or until the sugar has begun to caramelize and the bottom is brown. (See Note 5)
Turn the Palmiers with a spatula and bake for 3 to 4 additional minutes until golden brown and caramelized on the other side. Transfer to a wire rack to cool.
Yield: 24 or 25 Palmiers. (See Note 6)