Finely chop the walnuts with a food processor. (They also taste delicious if you grind them with a motar and pestle. In that case, grind with little bit of hot water.)
When the walnuts are smooth, add the sugar, salt, and soy sauce and mash it all together. It's done!
Story Behind this Recipe
We always have this at New Year's! My mother-in-law taught me how to make it for my husband, but she just eyeballs the ingredients to taste. I prepared it to suit my husband's taste.
Mix in a little hot water before serving. My mother-in-law taught me this recipe, but it's a little different from how she makes it. Maybe the difference depends on whether you use a food processor or a mortar and pestle. It's mildly sweet, so adjust the amount of sugar to taste.