Mix the flour and salt in the food processor bowl. Add the water, butter and honey, knead into a smooth dough for approx. 4 mins. on a medium setting. Cover the dough and leave to rest in the fridge for approx. 30 mins.
To roll out the dough
Quarter the dough. Roll one quarter through the pasta maker multiple times on the widest roller setting, folding the dough together each time. Cover the remainder of the dough and store in the fridge. Using the pasta maker, roll the dough out more and more thinly (until you reach the thinnest roller setting). Using your fingers, carefully stretch out the dough from the sides, then carefully spread one quarter of the butter on top using your fingers. Tightly roll up the dough lengthwise, cover and chill in the fridge for approx. 2 hrs. Repeat these steps with the remainder of the dough.
Bring the milk to the boil along with the sugar, vanilla sugar and salt. Stir in the polenta, reduce the heat, simmer over a very low heat for approx. 2 mins., stirring constantly to form a thick paste. Remove the pan from the heat, allow to cool slightly. Stir in the ricotta, egg, lemon zest and juice, leave to cool, cover and chill for approx. 1 hr.
Cut the dough rolls into approx. 1 cm slices, place on a plate and chill for a further 15 mins. Using your fingers, press the dough slices (remaining rolls in the fridge) from the centre outwards to create a cone shape. Fill each with approx. 1½ tsp of filling, place the ends on top of each other, press together gently, place on baking paper, chill for approx. 15 mins. Repeat the process with the remaining slices. Place the sfogliatelle on a baking tray lined with baking paper.
Approx. 20 mins. in the centre of an oven preheated to 220°C. Remove from the oven, leave to cool on a cooling rack. Dust the sfogliatelle with icing sugar.