Place the lukewarm water and yeast in a bowl and stir to combine. Set aside for 10 minutes.
Meanwhile, place the flour, sugar and salt in a separate bowl and stir together, creating a well in the center.
Pour in the bubbly yeast mixture, add the softened butter, combining until a dough has formed.
Knead until it is a smooth dough, approximately 8 minutes by hand or 5 minutes with a hand mixer.
Add 1 tablespoon neutral oil to the base of your bowl and add the dough, covering and allowing to rise for 30 minutes.
Cut into 6 equal slices and roll out to 23-25 inches.
To form the pretzel, shape into a 'U' and twist twice, bringing the twisted ends down at the '4 and 8 o'clock' marks on the base of your dough.
Dab a fingertip of water underneath the end and press to lightly into the dough to stick down.
Place on a tray and refrigerate for an hour, uncovered.
Preheat the oven to 200°C/400F and line 2 flat pans with parchment paper. Set aside.
Next bring the 8 cups of water to a rolling boil in a large pot.
Add the baking soda carefully as it will bubble a lot, but die down.
Add one pretzel into the water and boil on 1 side for 10 seconds before careful flipping over and continuing with the other side.
Remove and set on the prepared tray, continue par boiling the remaining pretzels and place each on your baking tray's, allowing 2 inches between each.
Sprinkle over your course sea salt and place in the oven to bake until they are a deep golden color, approximately 24 minutes.
Remove and allow to cool.
Enjoy, with a little mustard on the side.