Mix the dry ingredients:
In a large bowl, combine flour, cornstarch, baking soda, baking powder, and salt.
Add ice water:
Gradually pour the ice water into the dry mixture and whisk gently until you get a smooth, slightly thick batter, without overworking it (do not overwhisk so the dough does not become elastic).
Use :
Dip your shrimp, chicken pieces, vegetables or fish directly into this batter and then fry them immediately in hot oil until golden brown and crispy.