Soak the Shiitake Mushroom (3) in hot water for 30 minutes to 1 hour.
Devein the Shrimp (12 ounce) with a toothpick.
Place shrimp in a bowl and add Salt (3/4 teaspoon), Potato Starch (2 1/2 teaspoon), Water (2 teaspoon) and mix. Let the shrimp sit for 10-15 minutes.
Cut the Lean Pork (10 ounce) into approximately 1/4-inch cubes or smaller.
Cut Pork Fat (5 ounce) into 1/8-inch or smaller pieces.
Wash, rinse and set the shrimp aside.
Squeeze excess liquid from the shitake mushrooms and cut into fine pieces.
In a large flat beater mixer, add the pork, Salt (1 teaspoon), Ground White Pepper (1/4 teaspoon), and Corn Starch (3 teaspoon).
Start the mixer on the lowest setting first. The gradually increase speed to medium-low and then to medium. Beat the pork until it sticks to the side of the bowl and beater.
Add in shrimp. Start again on lowest speed and gradually increase to medium. Beat until the shrimp is fully incorporated into the meat and the mixture is sticky.
Add shitake mushrooms, Granulated Sugar (3 teaspoon), Chicken Powder (1/2 teaspoon), and Soy Sauce (1 tablespoon). Mix on medium-low speed until ingredients are blended well.
Lastly, add the pork fat and Sesame Oil (1 tablespoon). Mix on low to medium-low speed.
Place the filling in the middle of the Wonton Wrappers (20). Push the side in forming a "C" cup. The filling should stick to the butter knife.
Then use your hand to form into shape and at the same time spinning around. You should also push the filling downward with your butter knife to pack it tightly.
Make sure each Siu Mai is the same height.
Use a parchment paper with holes cut into them to allow steam to enter.
Decorate each Siu Mai with Crab Roe (to taste).
In a pot or wok, bring water to a boil. Steam for about 9-11 minutes.