Place 1/8 to 1/4-inch of water in a sauce pan, cover, and bring to a boil. Add the carrot tops and cook for 1 minute. Remove and drain.

Place the roasted sesame seeds in a suribachi and grind until half the seeds are crushed. 

Add the shoyu and grind again to thoroughly mix, adding enough water to create a thick paste-like consistency.

Place the carrot tops in the suribachi with the seeds and mix thoroughly. 

Place in a serving bowl.