Step 1
Rinse rice in a strainer until water runs clear.
Step 2
Combine rice and water in a saucepan; bring to a boil. Reduce heat to low cover and cook until rice is tender and water is absorbed about 20 minutes.
Step 3
Combine rice vinegar sugar and salt in a small saucepan over low heat; stir until sugar is dissolved 1 to 2 minutes. Pour over rice; stir until rice cools and looks dry.
Step 4
Preheat oven to 400 degrees F (200 degrees C). Grease a baking sheet with cooking spray.
Step 5
Arrange shrimp tempura on the baking sheet.
Step 6
Bake in the preheated oven until golden and crispy about 6 minutes per side. Cut tails off 4 of the tempura shrimp.
Step 7
Cover a bamboo sushi rolling mat with plastic wrap. Lay 1 sheet of nori shiny-side down on the plastic wrap. Spread 1 cup rice on top using moistened fingers leaving a 1/3-inch border. Flip nori so rice is facing the mat.
Step 8
Arrange imitation crabmeat and cucumber along the bottom edge of the nori sheet. Place 2 tail-off shrimp in the center of the nori sheet. Place 2 tail-on shrimp on the end so that the tails extend over the sides of the sheet. Lift the edge of the mat and roll up nori into a tight log around filling.
Step 9
Transfer sushi roll to a serving plate. Layer avocado and unagi slices on top to cover the top and sides of the roll. Slice roll into 8 pieces using a moistened knife. Repeat with remaining nori rice crabmeat cucumber avocado and unagi to make a second roll.