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Step 1
Place optional kombu in saucepan with water.
Step 2
Heat but do not let water boil.
Step 3
As bubbles appear in hot water, but just before it simmers, remove optional kombu, setting it aside.
Step 4
Add bonito flakes. Keep heat on under pot and allow water to come to boil. Then turn off heat immediately.
Step 5
Bonito flakes will absorb water and slowly sink. Allow 3-5 minutes for this process.
Step 6
Strain broth, reserving bonito. This is First Dashi.
Step 7
For a second, stronger broth put 2 quarts more water back into pot with reserved kombu and bonito.
Step 8
Heat water to barely a simmer (do not boil) for 10 minutes. Strain. This is Second Dashi.