Remove the blood vessels and thin skin. Use a petty knife to remove the blood vessels and the thin skin that covers the entire liver can be easily peeled off by gently pulling it with your fingers. Finally, rinse with water.
Combine water, sake and salt and soak the liver in the liquid for 30 minutes.
Wipe off with a paper towel and wrap it in foil, closing both sides. Poke the foil to make a few holes.
Steam at medium heat for 25 to 30 minutes. Set it aside to cool and place it in the refrigerator.
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