Fill a medium sized saucepan with 2¾ cups (660ml) water. Wipe kombu with a damp cloth and let it soak in the saucepan for an hour.

Place uncovered over medium heat until water almost comes to a boil. Remove kombu and reserve for second dashi stock. Allow water to come to a boil.

Pour in ¼ cup (60ml) cold water and immediately add katsuo-bushi. Turn off heat and allow katsuo-bushi to steep until it settles to the base of the pan without stirring. This will take about 10 minutes.

Strain mixture with a coffee filter lined strainer.

First dashi stock is now ready for use.

Place reserved kombu and katsuo-bushi back into pan with 3 cups (720ml) water. Bring to a boil. Reduce heat and allow it to simmer for 10 minutes.

Add another cup (15g) fresh katsuo bushi. Turn off heat and allow katsuo-bushi to steep until it settles to the base of the pan without stirring. This will take about 10 minutes.

Strain mixture with a coffee filter lined strainer.

Second dashi stock is now ready for use.