Pour 400 ml water into a bowl, and cover with cling film. Leave it in the freezer until the water is very cold, but not frozen.
While the water is chilling, peel the prawns, leaving the tails on.
Using tweezers, very carefully remove the digestive tract from the prawns, trying not to break them.
Take the bowl out of the freezer, and place it in another larger bowl with the ice cubes to keep the water really cold.
Add the flour little by little, stirring constantly with a wooden spoon until you have a semi-liquid batter. While you're doing this, heat a good quantity of oil in a frying pan.
Coat the prawns in the batter, and fry in batches until golden. Remove from the pan, and drain on kitchen paper.
Serve on a plate with the soy sauce, so that each guest can use it as a dip.