Step 1: Activate the Yeast - In a large mixing bowl, combine the lukewarm water, granulated sugar, and active dry yeast. Allow the mixture to sit for about 5 to 10 minutes, or until it becomes frothy.
Step 2: Combine the Wet Ingredients - Once the yeast is frothy, add the slightly beaten eggs, salt, evaporated milk, and shortening to the bowl. Whisk until all the ingredients are well combined.
Step 3: Add the Flour - Gradually add the bread flour, mixing with a wooden spoon or your hands until a soft dough forms.
Step 4: Knead the Dough - Transfer the dough to a floured surface and knead it for about 8 to 10 minutes until it becomes smooth and elastic.
Step 5: Let the Dough Rise - Place the kneaded dough in a greased bowl, cover it, and let it rise in a warm place for about 1 to 2 hours.
Step 6: Roll and Cut the Dough - Once the dough has risen, punch it down. Roll it out to about 1/4-inch thickness and cut into squares.
Step 7: Fry the Beignets - Heat vegetable oil to 350°F. Carefully drop the squares into the hot oil and fry until golden brown, about 2 to 3 minutes per side.
Step 8: Dust with Sugar - While warm, dust with confectioners' sugar using a sifter or in a bowl.