In a large mixing bowl, combine the ground beef, salt, soy sauce, Chinese cooking wine, and sugar. Using a spoon or your hands, mix the ingredients vigorously until the mixture transforms from crumbly to slightly sticky and pasty in texture, which should take about 30 seconds.
Next, add the finely chopped shiitake mushrooms, prawns, and minced green onions. Gently mix until all ingredients are evenly incorporated, ensuring the prawn pieces remain intact for a slight bite in the filling.
Create a circle by forming an “O” with your thumb and forefinger. Place a wonton wrapper over this opening and gently press a heaped teaspoon of the filling into the wrapper’s center, pushing it downward into the hole.
Use a butter knife to spread and fill the wrapper until the filling reaches the edges, ensuring it is well packed. Set the dumpling down on a flat surface, pressing lightly to form a stable base. Using your fingers, shape the sides to create a round, slightly open-topped dumpling. Repeat with the remaining wrappers and filling.
Prepare a 30cm (12") bamboo steamer or stovetop steamer by lining it with perforated baking paper to prevent sticking.
Fill a wok with approximately 2 cups of water, ensuring the steamer basket can sit above the simmering liquid without touching it. Bring the water to a rapid simmer over medium-high heat.
Arrange the siu mai inside the steamer, allowing a small space between each to prevent sticking. Cover with the lid and place the steamer over the simmering water. Steam for approximately 8 minutes, or until the dumplings reach an internal temperature of 75°C (165°F). If using larger wrappers, the steaming time may need to be slightly extended.
Once cooked, carefully remove the steamer from the wok. Lift the lid and place a small amount of flying fish roe in the center of each dumpling for an elegant finish.
Siu Mai is best enjoyed fresh and hot, served immediately with a selection of dipping sauces.