1. Wash potatoes, wrap with kitchen paper while still wet, and wrap again with cling wrap. Heat in microwave (800W) for about 6 minutes, then peel the skin, place in a bowl, and mash with a fork while they are still hot.
2. Thinly slice the onion. Peel carrots and cut into ¼ circles. Put the onion and carrot on a heat resistant plate then cover with plastic wrap. Heat in microwave oven (800 W) for 2 minutes.
3. Cut cucumber and smoked beef into thin slices. Heat oil, sauté smoked beef briefly.
4. Mix smoked beef, carrot, onion, corn, onion, and kyuri with the mashed potato. Once potato is cold, add KEWPIE MAYONNAISE ORIGINAL then add salt and pepper to taste.

*) As an alternative, you can wrap the potato with aluminum foil and steam it for 20 minutes.