Rehydrate dried Shiitake in water for 30 minutes until soft. Squeeze water out and remove stems from mushrooms. Retain the water.

In a medium pot, add 1 cup of the Shiitake water and the mushrooms, and cook for a couple of minutes. Add sugar, Soy Sauce, and Mirin, and cook for 10-15 minutes at medium low heat covered with parchment paper until the liquid is reduced by half.