Place rice in a fine mesh strainer and rinse under cold water, swirling with your hand, until the water runs clear, about 3 to 4 rinses. Drain thoroughly and let sit 10 minutes.

Combine rinsed rice and water in a small saucepan. Cover and bring to a gentle boil over medium heat.

Once boiling, reduce heat to low and simmer covered for 15 minutes. Do not lift the lid.

Remove from heat and let steam, covered, for 10 additional minutes.

In a small bowl, stir together rice vinegar, sugar, and salt until dissolved.

Transfer rice to a large bowl. Pour vinegar mixture over the rice and fold gently with a wooden spoon or rice paddle using a cutting motion. Do not mash.

Cool to room temperature before using.