Cut the spam into large pieces and soak in hot water to reduce saltiness.

Drain the tofu and mash it finely.

Drain the soaked spam and mash it finely. Combine with the mashed tofu in a bowl.

Finely chop or grate the carrot and add it to the bowl.

Add 2 tbsp pancake flour and 1 egg to the mixture. Knead well.

Shape the mixture into small patties or larger pancake-style portions.

Heat oil in a pan and fry the patties until golden brown on both sides.