Ingredients
2 quarts water
5 six inch squares of kombu (kelp)
1 cup tightly packed katsuobushi (bonito fish flakes)

Method
Wipe the kombu squares. Place in a pot of the water.
Bring it to a near boil and right before it boils, remove the kombu. Add the katsuobushi and boil. When it comes to a boil, turn off the heat and skim foam.
Strain the stock and you can use it for dipping sauces!