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Fill a deep fryer or pot with at least 2 inches of oil and heat to 350°F.
In a blender, combine the water, masa harina, and salt and blend on high speed until smooth. (If you’re not using a cream whipper, blend for 2 to 3 minutes more.) Strain the batter through a fine-mesh sieve into a bowl and refrigerate until cold. If using a cream whipper, pour the batter into the cream whipper and express the batter through the nozzle into a bowl.
Season the shrimp or other tempura-dipping ingredients with salt and pepper.
Pour extra masa harina for dredging into a bowl.
Dredge the shrimp in the masa harina, shaking off the excess.
Next, dip the shrimp into the chilled batter until fully coated and then carefully lower into the hot oil, making sure not to overcrowd them in the pot.
Fry in batches, flipping halfway through, until golden brown, 3 to 5 minutes.
Strain on a wire rack or paper towel-lined plate, season with more salt, and serve hot.