A palm tree (French: palmier or cœur de France) or elephant ear is a French, pastry in a palm shape or a butterfly shape, sometimes called palm leaves, elephant ears, french hearts, shoe-soles or glasses.
Palmiers are made from puff pastry, a laminated dough similar to the dough used for croissant, but without the yeast. Puff pastry is alternating layers of dough and melted butter. The puff pastry is rolled out, coated with sugar, and then the two sides are rolled up together so that they meet in the middle, making a roll that is then cut into about 1/4" slices and baked. Usually it is rolled in sugar before baking. In the Puerto Rican version, it is topped with honey.