Heat vegetable oil in a deep fryer to 350°F (175°C) or use a heavy pan. As the oil heats up, you can start preparing the batter.
For shrimp, make a few shallow slits on the belly side of the shrimp—three slits should be enough, but no more than four. These cuts should release tension in the curving muscle. Gently press and straighten the prawns to elongate them.
In a bowl, mix together rice flour, cornstarch, and salt.
Gradually add the cold soda water to the dry mixture while stirring with a chopstick. Aim for a batter consistency that is not overly thick but not too thin either.
In a separate small bowl, mix the baking soda and white vinegar. Then, add this mixture to the batter and stir well.
Pat shrimp or vegetables dry and dust with a little rice flour. Dip into batter; allow excess batter to thoroughly drip off and place in hot oil. Fry until it turns a light golden brown (approximately 2-3 minutes).
Use a slotted spoon to scoop out all the little bits of batter floating around, between every batch.
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