Cut vegetables, pat dry with paper-towels. Keep aside.
Pull off the head, peel and devein shrimps (keep the tail). To get straight tempura shrimp, slightly parallel cut on the abdomen segments. Turn them over and straighten it slightly. Sprinkle some salt and white pepper powder and pat dry.
Beat the eggs, then mix with iced water. Sift the flour into the egg mixture and briefly combine them. Do not overmix.
Fill a deep pan or deep-fryer with oil to 180℃ (356F).
Dip the vegetables and shrimps in flour. Then fully coat with batter. Shake off the excess.
Put them into the oil until golden brown.
Transfer them to a plate and remove the excess oil with cooking paper or paper towels.
Mix all the ingredients for dipping sauce. Enjoy!