In a large pot, soak the kombu in cold water. Slowly bring to a simmer over medium heat, but remove the kombu just before it boils. Boiling the kombu for too long can make the broth bitter.
Add the katsuobushi flakes to the simmering water and immediately turn off the heat. Let the flakes steep for 2-3 minutes, until they settle at the bottom. Strain the broth through a fine-mesh sieve to get a clear dashi.