Lightly sprinkle a clean, flat surface with some of the granulated sugar.
Gently unfold the thawed puff pastry sheet onto the sugared surface.
Sprinkle half of the remaining granulated sugar evenly over the surface of the puff pastry. If using cinnamon, sprinkle it over the sugar layer.
Using a rolling pin, gently roll the sugar and spices into the puff pastry.
Carefully flip the puff pastry sheet over. Sprinkle the remaining sugar (and cinnamon, if using) over the other side and roll it in.
Fold one side of the puff pastry sheet towards the center, making sure the fold reaches halfway.
Repeat with the other side, so both sides meet in the middle.
Fold one layer over the other, so you have one compact roll.
Wrap the folded dough tightly in plastic wrap and chill in the refrigerator for at least 30 minutes.
Preheat your oven to 400°F (200°C). Line a baking sheet with parchment paper.
Remove the chilled dough from the refrigerator. Using a sharp knife, slice the roll into 1/4-inch thick pieces.
Place the sliced Palmiers (Elephant Ears) onto the prepared baking sheet, leaving space between each one.
Bake for 12-15 minutes, or until golden brown and caramelized.
Remove from the oven and let cool on the baking sheet before transferring to a wire rack to cool completely.