Put a quarter sheet of gim, shiny side down and shorter side toward you, on a cutting board
. Spread 1 tablespoon to 1-1/2 tablespoons of rice evenly over the gim, leaving a little bit of space on the side away from you. Do this with your fingers. Keep wet towel and wipe your fingers frequently to keep the rice from sticking to your fingers. Lay the prepared ingredients on top of the rice, closer towards you.