Blanch the tofu skin in boiling water and drain the moisture.
Finely chop the kimchi.
Mix rice evenly with salt, sesame oil, and vinegar.
Place the rice in a bowl and top with kimchi, tofu skin, cucumber, avocado, carrot, and other desired toppings.
Drizzle with a sauce made from soy sauce, gochujang (Korean chili paste), sesame oil, etc.
Finish by sprinkling with sesame seeds and seaweed flakes.