1. Sift flour and set aside. Mix baking soda and water, set aside.
2. Beat eggs in a bowl and add the sugar. Whisk with an egg beater until the mixture is light and frothy. Add the baking soda and water mixture, the soy sauce and the mirin.
3. Next, add the flour and whisk in until all lumps are gone and the mixture is smooth. The batter should pour from a spoon in a smooth ribbon. If necessary add a little water. Cover the bowl of batter with plastic wrap and allow to stand for 30 minutes.
4. Heat a non-stick frying pan, then place it over low heat. Scoop 1 T dollops of the batter into the frying pan to make small 8 cm- (3 in.-) diameter circles. When the batter starts to bubble, flip with a spatula and lightly brown the other side. Use all the batter to make 16 small “pancakes.”
5. When pancakes are made, place the well-browned, first-baked sides facing down-wards. Scoop 50 g (about 3 T) of tsubu-an onto one pancake, then top with another pancake. Be sure to have the first-baked sides facing outward.

* A scant 1 C sifted all-purpose flour may be substituted.
** Tsubu-an may be substituted with other fillings, including custard cream, whipped cream, sour cream, jam or cheese.

Note: For accurate measurements, please weigh all ingredients.

Recipe by Kikkoman Corporation

1 C (U.S. cup) = approx. 240 ml; 1 T = 15 ml; 1 t = 5 ml