In a bowl, add the sugar, salt, and vinegar, and stir to combine. Microwave for 2 minutes, or until the sugar has dissolved.
2. Step
Transfer the rice onto a serving bowl and pour the vinegar mixture over the rice.
3. Step
Using a spatula fold in the vinegar into the rice. Have another person fan the rice while mixing to get it down to room temperature.
4. Step
Lay 4 sheets of nori onto two sheet pans. Spread half the rice mixture onto the nori on one sheet pan in an even layer. Repeat with the remaining sheet pan.
5. Step
Refrigerate uncovered for 30 minutes to an hour.
6. Step
In a bowl, whisk the flour, cornstarch, baking powder, salt, and egg until smooth.
7. Step
Slowly add the ice water in a steady stream whisking until just mixed.
8. Step
Dip the shrimp in the batter until fully coated.
9. Step
Heat a large pot of oil to 350˚F (180˚C).
10. Step
Add shrimp to the pot and fry until golden brown, about 2 minutes. Transfer the shrimp to a wire rack to drain. Repeat with remaining shrimp.
11. Step
Once cool, season the shrimp with salt to taste.
12. Step
Remove the sheet pans with rice from the refrigerator. Place the first sheet of nori and rice onto a cutting board.
13. Step
Mentally divide the rice sheet into fourths. On one fourth, place a layer of cucumber, a layer of avocado, and top with the crab.
14. Step
On another fourth, place the sliced avocado and top with the shrimp tempura.
15. Step
On another fourth, spread a layer of the cream cheese, then top with smoked salmon and a layer of avocado.
16. Step
On the last fourth add a layer of cucumber and avocado.
17. Step
Gently invert the other sheet tray with rice onto the sheet tray with toppings, so that the edges are even.
18. Step
Cut the sushi into 16 even squares.
19. Step
Serve with teriyaki sauce, spicy mayonnaise, and soy sauce.
