Steps

1. Slice 1/4 onion.
   🕒 00:00
2. Rub 100g of thinly sliced beef with a portion of the sugar and mirin from the seasonings. (Key Tip! Pre-marinating the beef with some seasoning ensures it absorbs flavor well.)
   🕒 00:03
3. In a frying pan, combine 2 tbsp Soy Sauce, 1.5 tbsp Mirin (Sweet Rice Wine), 2 tbsp Cooking Sake (Rice Wine), the remaining 1.5 tbsp Sugar, 1/4 tsp Dashi Powder, and 1/4 tsp Grated Ginger. Heat and stir until combined.
   🕒 00:11
4. Once the sugar has dissolved, add the sliced onion and cook until tender and soft. (Key Tip! If it becomes too dry, cover with a lid and steam.)
   🕒 00:21
5. When the onion is tender, add the marinated beef and stir, breaking it apart with chopsticks. Once the beef is cooked, turn off the heat and let it cool slightly.
   🕒 00:29
6. Heat Vegetable Oil (to taste) in a separate frying pan.
   🕒 00:40
7. Once the pan is hot, crack in 2 eggs from a slightly low height and fry both sides. Turn off the heat when they are still slightly runny when touched. (Key Tip! Frying both sides while keeping them slightly runny results in a moist finish.)
   🕒 00:44
8. Lay out a sheet of plastic wrap on a cutting board and place one of the 2 sheets of roasted nori seaweed on top.
   🕒 01:03
9. Spread half of the cooked rice (1 bowl of cooked rice) in the center of the nori.
   🕒 01:07
10. Layer the lettuce (to taste) on top of the rice.
    🕒 01:09
11. Place half of the cooked beef on top of the lettuce.
    🕒 01:10
12. Add one of the fried eggs.
    🕒 01:12
13. Top with the remaining half of the second bowl of cooked rice.
    🕒 01:14
14. Fold the nori by bringing the opposite corners together, then fold the other opposite corners over. Wrap tightly with plastic wrap and shape. (Key Tip! Wrapping tightly prevents it from falling apart when cut.)
    🕒 01:15
15. Leave wrapped in plastic wrap for about 10 minutes to allow the flavors to meld. (Key Tip! Letting it rest helps the flavors settle and makes it easier to cut.)
    🕒 01:27
16. After 10 minutes, cut in half.
    🕒 01:29