Prepare the shrimp: Remove the heads, then shell and devein.
Rinse briefly in cold water and drain.2.
Bring about 3 inches of oil in a medium pot to 340F.
Dip the shrimp in the tempura batter and fry for 1 to 2 minutes.
Drain on paper towels.3.
Serve with tempura dipping sauce.
Tempura BatterAdd the egg yolk to the iced water and mix well.
Stir in the flour until just combined.
The batter should not be smooth but a little lumpy.
(Potato flour may be added for crispiness.)
Tempura Dipping SauceIn a small non-reactive saucepan, bring all ingredients to a simmer and then turn off the heat.
Pour into individual dipping bowl and serve warm.