Make the batter. Mix in a bowl flour, salt and sugar, then add slowly the water, stirring with a whisk to remove any lump. When the water has been completely incorporated, pour in the cold beer. Add the liquid little by little in order to avoid any lump. Let the batter sit in the fridge for about 30 minutes.
Heat two inches of vegetable oil in a large skillet, dip the flowers in the batter and shake them to remove the excess batter.
When the oil is hot, lay the flowers well spaced into the skillet and let them fry for two minutes per side, until crisp and golden. Fry the flowers in batches, so they won't stick together.
Remove the flowers from the oil, lay them on a plate with a few sheets of paper towel to absorb the excess oil and sprinkle with sugar or drizzle with honey. Enjoy the flowers while they are still hot.
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Notes
* Choose preferably a pale ale or a red ale. I found a beer with an intense honey aroma and it was a perfect complement to the acacia flowers smell.