In Japan, tempura is an art form. A thin veil of batter coats scallops, shrimp, mushrooms—sometimes even sashimi-grade fish. The frying is so delicate it’s meant to draw out flavor, not smother it, and any misstep can spell disaster. A decade ago, New York welcomed its first tempura omakase: Tempura Matsui, founded by Masao Matsui, a Hokkaido native. It quickly became the only tempura restaurant in the U.S. to earn a Michelin star. The restaurant has stayed true to form—with just 19 bar seats, wood tones, and paper screens. Most important: a batter made from water, special flour, and eggs blended with sesame and cottonseed oils. Book ahead. —Elena Clavarino

Elena Clavarino is the Senior Editor at AIR MAIL