Rehydrate and finely dice the dried shiitake mushrooms.
Finely dice the pork belly.
Peel, devein, and roughly chop the fresh shrimp.
Peel and finely dice the water chestnuts.
In a large bowl, combine the diced pork, chopped shrimp, diced water chestnuts, diced shiitake mushrooms, light soy sauce, oyster sauce, sesame oil, white pepper powder, sugar, cornstarch, and Shaoxing wine. Mix thoroughly until the mixture is well combined and sticky.
Take one siu mai wrapper and place a spoonful of the filling in the center. Gently pleat the edges upwards around the filling, leaving the top open.
Top each wrapped siu mai with a small amount of fish roe for garnish.
Arrange the siu mai in a steamer basket, ensuring they are not touching. Steam over high heat for 10-12 minutes, or until cooked through.
In a small bowl, mix the honey with hot water until well combined.
Once the siu mai are steamed, remove them from the steamer and immediately brush generously with the prepared honey glaze. Serve hot.
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