Clean the squid by removing the innards and cartilage. Cut the tentacles below the eyes, remove the beak and suckers, and wash thoroughly. Slice the body into 2cm rings and cut the tentacles into bite-sized pieces.

Pat the squid dry with kitchen paper.

Tear the maitake mushrooms into bite-sized pieces.

In a bowl, coat the maitake mushrooms with tempura flour for coating.

In another bowl, mix tempura flour for batter with water to create the batter. Dip the maitake mushrooms into the batter.

Heat salad oil in a pot to 180°C. Fry the maitake mushrooms for 3 minutes until cooked through, then remove.

In a bowl, coat the squid with tempura flour for coating.

Dip the squid into the tempura batter.