Mix 3T brewed soy sauce, 1T sugar, 1T sesame oil, and 1T cooking wine to make the sauce. Combine 2T of the sauce with 100g of beef, stir-fry, and then mix with rice.
Finely chop the beef.
Stir-fry the beef in a pan.
Add the beef, salt, and pepper to the rice and mix well.
Shape the rice mixture into bite-sized balls.
Wrap each rice ball with seaweed.