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Rinse and add the shiitake mushrooms in a bowl of hot water for around 10 minutes, or until it's rehydrated.
In medium sauce pan over medium high heat, add sake and bring to boil. Allow the alcohol to evaporate for a few seconds.
Add in mirin, soy sauce, shiitake mushrooms, kombu and dashi. Simmer on low for 5 minutes. Turn off and allow it to cool down. Strain the solids and store the liquid in a air tight jar in the fridge for up to 2 weeks.