Step 1

Use a spice grinder to grind the dried fish and dried shiitake mushroom into a powder.

Step 2

Put the water in a large stockpot and add the konbu. Bring it to a boil. Simmer for 2 minutes, then remove and discard the konbu.

Step 3

Add the fish-and-mushroom powder to the simmering water and bring it to a boil again. When it boils, remove from the heat and strain the liquid through a paper or cloth filter (a coffee filter works well for this).

Step 4

If measuring the salt by weight, measure the weight of the liquid using a kitchen scale. Add 17% of this weight in salt.

Step 5

Alternatively, measure out exactly 2 cups of the liquid and add 1⁄3 cup plus 1 teaspoon of salt. You will discard some of the liquid you made and thus have less tare in the end. (Again, it’s best to use the weight measurement.)

Step 6

Mix the salt in well.

Step 7

Pour the liquid-and-salt mixture into a measuring cup, then transfer to a large bowl. Measure out the same amount of soy sauce and add it to the bowl. Mix well.

Step 8

The tare will keep in an airtight container in the refrigerator for a few months.