Put the Katsuobushi, crushing by hand, in a non-stick pan along with Soy Sauce and sugar. Cook at low heat about 5-6 minutes, stirring constantly and taking care not to burn. Katsuo may seize or clump but keep cooking and break apart as much as possible. Let cool on a vat completely, and crush into small pieces.

Cut Nori into small pieces with kitchen scissors. Mix seasoned Katsuobushi, toasted sesame seeds, cut Nori, and Aonori together.