Soak the Kombu in water for 20 minutes. Set 1/2 cup of Kombu water aside and cut the Kombu into small pieces.

Heat a non-stick frying pan at medium heat and cook the Katsuobushi stirring constantly for 5 minutes. Transfer to a bowl and crush into small pieces by hand.

In a medium non-stick frying pan, add 1/2 cup Kombu water from step 1 and all of the seasonings. Bring to a boil at medium heat and add the Kombu and Katsuobushi. Cook at medium low heat, stirring constantly with chopsticks for 20 minutes.

Add the pine nuts and sesame seeds and cook for 5 more minutes. Transfer to a container and let cool completely.