Ichiban (first stock)

1. Heat the water in a pan until boiling. Once boiling, turn off the heat.
2. Add the katsuobushi and gently push it down with chopsticks until fully submerged.
3. Leave to steep for 1-2 minutes.
4. Line a sieve with a clean cloth or kitchen paper and place it over a large bowl. Pour the dashi through the sieve to make a clear broth. (Do not squeeze the cloth.)

Niban (second stock)

1. Transfer the used katsuobushi back into the pot and add a fresh batch of water.
2. Bring to a boil and then lower the heat to a simmer.
3. Add the new katsuobushi and allow to simmer for 10 minutes.
4. Again, line a sieve with clean cloth or kitchen paper over a large bowl and strain the niban dashi. This time you can squeeze it to ensure you get all the dashi out.