In a small saucepan, melt butter over medium heat. Add walnuts to pan and cook them in the butter, stirring frequently, until the liquid in the butter has been mostly cooked away, about 5-8 minutes. Remove walnuts from pan and place on a plate.
Wipe the pan clean, then return to burner. Over medium heat, add water and brown sugar, mixing the two ingredients together. Add walnuts back to pan and cook, stirring frequently, until brown sugar mixture starts to thicken and sticks to walnuts, about another 5-8 minutes. Remove walnuts from pan and place on parchment paper, spacing them out so they don't stick together. Set aside to cool.
For the Tempura Shrimp
In a small bowl, whisk together mayonnaise, sweetened condensed milk, honey, and lemon juice until smooth. Taste test the sauce and adjust to your liking - for a sweeter sauce, add more honey. For a milder sauce, add more mayonnaise. Once sauce is finished, set aside.
In a medium sauce pan, add oil and warm over medium high heat.
While oil heats, prepare three bowls: one for flour, one for eggs + cold water, and another for tempura. Place a plate nearby and cover it with a papertowl.
When ready to fry, work shrimp in mangeable batches (enough so that they can comfortably cover the oil in the pan in a single layer). Coat shrimp in flour, then egg mixture, then press into tempura. Add shrimp to hot oil and cook until coating is golden brown, about 2-4 minutes. Set cooked shrimp on the paper towel lined plate.
Putting It All Together
In a large bowl, add shrimp and walnuts. Pour sauce in bowl and gently toss to coat. Turning the shrimp too hard or too fast may make the tempura fall off, so go slowly.
Serve honey walnut shrimp immediatley.
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