Soak the dried tangerine peel in warm water for 15-20 minutes until soft. Scrape off the white pith from the inner side with a knife (this reduces bitterness) and finely mince it. Peel and finely dice the fresh water chestnuts.
In a large bowl, combine the minced beef, finely diced water chestnuts, minced dried tangerine peel, lightly beaten egg, light soy sauce, oyster sauce, sesame oil, sugar, white pepper, and cornstarch. Mix thoroughly in one direction until the mixture is well combined and slightly sticky.
Transfer the mixture to a shallow steaming plate. Lightly spread it out to form an even patty, about 1.5-2 cm thick. Drizzle cooking oil over the surface.
Heat water in a steamer until boiling. Place the plate with the beef patty into the steamer and steam over high heat for 12-15 minutes, or until cooked through.
Carefully remove the steamed beef patty. Garnish with chopped spring onion and serve hot with steamed rice.
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