First, cook rice. Boil water. Remove the head, shell, and sand vein. Put a stick into the back of the shrimp. Boil the shrimp for about a minute. Cut here and open it. You can use small shrimp as well. Cut off the root and top. Now cut the top part like this. Cut the lines in a V shape. Do the v cut on the side as well. Slice the squid thinly like this. Criss-cross cut the surface to make it look like it has scales. Cut through two thirds of the cucumber. Make sure not to cut all the way through. Cut it vertically this time, 2/3rds of the way through. After cutting the cucumber into chunks, open it like this. Make fins of the fish. Cut the cod roe and scoop the eggs out. Make the sushi vinegar. Heat it until the sugar melts. Coat the rice with vinegar by cutting it diagonally with a scooper. Shape the rice. Put on the cod roe and seaweed. Place the fin, body, tail, and eyes. Do the same for the shrimp koi!