In a mixing bowl, combine warm water, granulated sugar, and active dry yeast. Let it sit until foamy, about 5 minutes.

Add all-purpose flour, kosher salt, and melted butter to the yeast mixture. Mix until a dough forms.

Knead the dough on a floured surface for about 5 minutes until smooth.

Place the dough in a greased bowl, cover, and let it rise in a warm place for 1 hour or until doubled in size.

Preheat oven to 425°F (218°C) and line baking sheets with parchment paper.

Divide the dough into 8 equal pieces. Roll each piece into a rope and twist into a pretzel shape.

In a large pot, bring water to a boil and add baking soda. Boil each pretzel for 30 seconds, then remove and place on prepared sheets.

Sprinkle with the topping mixture of brown sugar, granulated sugar, and ground cinnamon.

Bake for 12-15 minutes until golden brown.

For the icing, beat together softened cream cheese, powdered sugar, heavy cream, and vanilla extract until smooth. Drizzle over the warm pretzels.