Thinly slice the cucumber, lightly salt it, and squeeze out the moisture.
Wrap the tofu in a paper towel to remove excess water, then break it into bite-sized pieces by hand.
Remove the membrane from the pollock roe and prepare only the eggs.
Place the tofu, cucumber, and pollock roe on top of the rice.
Mix everything together with sesame oil, soy sauce, and seaweed flakes to taste.