Heat 1000 ml water in a pan until boiling. Once boiling, turn off the heat.
Add 30 g bonito flakes (katsuobushi) and gently push it down with chopsticks until fully submerged. Leave to steep for 1-2 minutes.
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)
Transfer the leftover bonito flakes back into the pot and add 1000 ml water.
Bring to a boil and then lower the heat to a simmer.
Add another 15 g bonito flakes (katsuobushi) and allow to simmer for 10 minutes.
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.