Step 1 Rinse the rice under cold running water 2 or 3 times; drain in a strainer for about 20 minutes.
Step 2 Combine the rice and water in a saucepan. Bring to a boil, reduce the heat to low. Simmer, covered, until the rice is tender and the water has been absorbed, 20 minutes.
Step 3Combine the vinegar, sugar and salt in a bowl. Set aside.
Step 4Transfer the hot rice to a bowl and quickly toss with the vinegar mixture.