3 eggs
2 3/4 cups cooled soup stock [chicken stock + fish-based stock (powdered or liquid form acceptable) + dash of sake and soy sauce]
4 slices of gu (filling, such as fishcake, shiitake mushroom, or chicken breast, parboiled)
4 cilantro leaves (also known as Chinese parsley) 

Direction:
Gently beat the eggs using a fork or chopsticks, not an eggbeater. Add soup stock a little at a time while you stir the eggs. It can be lukewarm but not hot. Place a slice of the gu in each cup, and pour in the mixture of egg and soup stock. Place a cilantro leaf on top.  Boil water in a steamer, and turn the heat down to medium. Place the cups in the steamer, and steam for approximately 12 minutes.  

*** For Details about Ingredients , check your nearest Japanese Store.