Combine kombu with 4 cups of cold water in a mixing bowl, cover with a plastic sheet and let soak for at least 4 hours (overnight in the fridge is ideal). You can skip this step if you are in a time crunch.
Add kombu and water to a sauce pan and heat on medium low heat to slowly bring to a boil.
Just before the water comes to a boil, remove the pan from the heat and remove the kombu and skim any remnants off the top of the water. Make sure to save the kombu for second (niban) dashi or a number of other recipes if you like.
Add bonito flakes to the water, return the pan to the heat and bring to a boil.
Once boiling, reduce heat to simmer and let simmer for around 1 minute before removing the pot from the heat.
Let the dashi cool off the heat for about 10 minutes until the bonito flakes sink to the bottom.
Strain the dashi into a medium size bowl. Save used bonito flakes for second (niban) dashi if you want.