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1
Place the sliced onions in a wide, heavy pot with a small measure of neutral oil over medium heat. Cook, stirring occasionally, until completely soft, translucent, and sweet — the foundation of the broth's sweetness is built here. They are ready when they offer no resistance and carry a faintly golden colour.
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2
Add the thinly sliced beef to the pot in a single loose layer over the softened onions. Pour in the dashi, soy sauce, and mirin and bring to a gentle simmer. Skim any foam that rises. Simmer for 10 minutes, allowing the beef to colour the broth and begin releasing its fat. The broth should smell deeply savoury and sweet.
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3
Add the potato chunks and carrot. Continue to simmer, partially covered, until the potato is just tender when pierced with a skewer but still holds its shape cleanly without crumbling — this is where the dish lives or dies: an over-soft potato dissolves into the broth and the stew loses all structure, while an under-cooked potato remains starchy and opaque at its centre.
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4
Add the shirataki noodles and stir them through the pot. Simmer uncovered for a further 5 minutes, allowing the noodles to absorb the broth. The noodles are ready when they have taken on the colour of the liquid and offer a slight resistance to the bite.
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5
Remove the lid entirely and raise the heat to medium-high. Reduce the broth, stirring gently, until it coats the potato and beef in a glossy, clingy gloss rather than pooling freely in the pot. A thin, watery broth indicates insufficient reduction.
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6
Remove from heat. Add the reserved few drops of soy sauce directly to the finished pot and stir once to incorporate. Taste: the broth should be bright, sweet, and savoury in equal measure — the final soy lifts the flavour mellowed by long simmering. Serve immediately, or allow to rest and reheat; the flavours consolidate markedly overnight.