Homemade Pretzels with Beer-Cheese Dip

• Add warm water to sugar, yeast and 1 Tbsp. butter in small bowl; stir. Let stand 5 min. or until foamy.
• Use pulsing action of food processor to process bread flour and 1/2 tsp. salt just until blended. Add yeast mixture; process 1 min. or until mixture is well blended and forms ball that pulls away from side of container.
• Transfer dough to medium bowl sprayed with cooking spray; turn dough over. Cover with plastic wrap.  Let rise in warm place 30 min. or until doubled in size.
• Punch down dough. Divide into 24 equal pieces. Roll each dough piece into 18-inch-long rope.  Fold each rope in half, then twist slightly; pinch ends together to seal.  Place 12 twists on each of 2 baking sheets sprayed with cooking spray.
• Heat oven to 425ºF. Place racks on lowest and highest positions in oven. Fill Dutch oven with 2-1/2 qt. (10 cups) water.  Add baking soda; stir until dissolved.  Bring water just to simmer.  Carefully add 6 pretzel twists, 1 at a time, to hot water; cook 1-1/2 min. or until pretzels start to puff, turning after 45 sec.  Remove from water with slotted spatula; return to baking sheet. Repeat with remaining pretzel twists using both baking sheets.  Sprinkle with remaining salt. Place 1 baking sheet on each oven rack.
• Bake 13 to 14 min. or until pretzels are lightly browned, switching baking sheets on oven racks after 7 min. Transfer pretzels to wire racks. Melt 2 Tbsp. of the remaining butter; brush onto pretzels.
• Melt remaining butter in medium saucepan on low heat. Whisk in flour; cook and stir 1 min. Gradually stir in milk, then beer; cook and stir 2 to 3 min. or until thickened.  Stir in mustard.  Add shredded cheese; cook 3 to 5 min. or until completely melted, stirring frequently.
• Serve with the pretzels.

How To Easily Divide the Dough into 24 Equal-Size Balls:

Divide ball of dough in half, then divide each half into 4 equal pieces. Divide each of the 8 dough pieces into 3 equal pieces to get a total of 24 balls. When dividing the dough, keep the other dough pieces covered with a damp towel to help prevent them from drying out.