Soak the Dried Shiitake in cold water until soft, drain and slice thinly. (OR use already sliced Dried Shiitake.) Place in a sauce pan, add just enough water to cover, 1 tablespoon Sugar, 2 tablespoons Soy Sauce & 1 tablespoon Mirin, cook for 20 minutes or the broth is thickened. Set aside to cool and squeeze slightly to remove excess liquid.