If your beer is not room temperature, heat it briefly in a saucepan over low heat or microwave it in a microwave safe bowl for 20 second intervals until just barely warm to the touch, 110-115 degrees F. It's very important that the beer is not too hot or it will kill the yeast, and if it's too cold it will not activate the yeast.
Place the beer in the bowl of a stand mixer. Add the sugar and 2 teaspoons of kosher salt and whisk to combine. Sprinkle the yeast over the the beer mixture evenly and let stand 5-10 minutes until foamy.
Fit the mixer with the dough hook, then add the flour and butter to the beer mixture. Stir on low speed just until combined. Increase the speed to medium and knead the dough about 5 minutes, or until the dough pulls away from the sides of the bowl.
Turn out the dough into a bowl greased with oil and cover. Place in a warm spot and let rise about 1 hour, or until doubled in size.
Preheat the oven to 450 degrees F, and lightly oil parchment paper for (2) baking sheets and set aside.
Turn the dough out onto a counter -- do not sprinkle flour on the surface -- and gently deflate. Divide the dough into 12 equal pieces, and using your hands, roll into ropes about 18" long. Form the ropes into pretzels and set on the prepared baking sheets.
Place the water and baking soda in an 8-quart pot and bring to a boil. Reduce the heat slightly and add the pretzels, only a few at a time, and boil for 30 seconds each. Remove the pretzels from the water with a slotted spoon or spatula, and place back on the baking sheet.
Repeat with the remaining pretzels, then brush each one lightly with egg wash. Sprinkle some kosher salt over the top of each pretzel.
Bake in the middle and upper third of the oven for 12-15 minutes, rotating the pans halfway through the baking time. When the pretzels are a deep brown color, remove from the oven and cool slightly on a wire rack.