[LV1] Cut the beef, carrots, and potatoes as ingredients in your kitchen. In this, the beef can't be replaced by pork.
[LV2] The broth is bonito, put in suitable amount of sugar, mirin, soya sauce, and sake for seasoning.
[LV3] Boil the ingredients with bonito, then add in the softened potatoes, and cook it further after adding in the seasoning. Upon this moment, if you want, add in shirataki noodles for flavor.