During my childhood in northwestern New Mexico fifty years ago, Della's Spanish Dining Room made the best sopaipillas I have ever eaten. A fresh basket of warm sopaipillas was brought to the table when you were seated - along with a container of honey. Much the same as is now often done with tortilla chips and salsa. They kept bringing more to the table until you were ready to leave or until you told Della "No mas." Nothing I know of compares with biting the corner off of a warm sopaipilla and drizzling honey inside - then tasting a bite of heaven.
The two large old restaurants in Old Town, Albuquerque also had very good sopaipillas - but they never quite measured up to Della's.
Since moving to Georgia 24 years ago, I have never found any sopaipillas which compare favorably with those I had in New Mexico many years ago. Here they are usually served as a dessert. They are usually overcooked and then sprinkled with cinnamon and drizzled with honey.