Grate the dried Shiitake into a powder using a grater.
Combine the eggs, salt, and sugar marked with C. Add oil to the frying pan and pour a thin layer of the beaten eggs into the pan over low heat to make the omelet. Slice the omelet into thin strips and set aside.
Combine the horse mackerel well with the ingredients marked with A, in a plastic bag, and set aside for 10 minutes.
Add oil to the frying pan over medium heat. Once the oil is hot, pan-fry the horse mackerel skin-side down for around 2 minutes until the skin turns golden brown.
Flip the horse mackerel and pan-fry the other side of the fish for around 2 minutes. Pour the sauce made by mixing the ingredients marked with B gently into the pan in a circular motion and bring it to a simmer. Finally, turn the heat down to low and make
Add the sliced omelet and shredded seaweed to the rice before laying the horse mackerel kabayaki on top. Garnish with white sesame seeds, Japanese pepper, Shichimi red pepper, and green perilla powder to taste and serve.