Rinse rice in a fine mesh strainer until your water runs clear (this will reduce starchiness).
In a medium saucepan, add rice and water and bring to a boil. Once it boils reduce heat to low, cover and cook 15 minutes until water is completely absorbed.
In the meantime, while rice cooks, add vinegar, sugar and salt to a small saucepan and heat over medium heat stirring occasionally until sugar and salt are dissolved. Remove from heat and place in fridge to cool.
Once the rice is done, remove from heat and add the cooled vinegar mixture. Stir with a rubber spatula or fork as to not over mix. It will appear wet but will dry up as it cools. It should be sticky and completely dry once it’s ready.