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1
Adjust oven rack to lower-middle position and heat oven to 200 degrees.
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2
Bring water, rice, and 1 teaspoon salt to boil in medium saucepan over med-high heat.
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3
Cook until water level drops below surface of rice and small holes form, about 5 minutes.
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4
Decrease heat to low, cover, and cook until water is absorbed, about 5 minutes.
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5
Meanwhile, whisk 2 tablespoons soy sauce and sugar together in large bowl.
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6
Add steak and toss to coat.
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7
Heat 1 tablespoon oil in 12-inch nonstick skillet over med-high heat until just smoking.
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8
Cook half of steak until well browned, 1-2 minutes per side.
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9
Transfer to bowl and tent loosely with foil.
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10
Repeat with 1 tablespoon oil and remaining steak.
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11
Add 1 tablespoon oil, mushrooms, and remaining 1 tablespoon soy sauce to now empty skillet and cook until mushrooms are soft, about 2 minutes.
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12
Add spinach and cook until wilted, 2-3 minutes.
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13
Transfer to bowl and tent with foil.
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14
Portion rice into bowls and top with beef and mushroom-spinach mixture; keep bowls warm in oven.
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15
Wipe out skillet and heat remaining 1 tablespoon oil over medium heat until shimmering.
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16
Crack eggs into 2 small bowls (2 eggs each).
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17
Add eggs to skillet, pour each bowl into opposite side of skillet.
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18
Season with salt and pepper, cover, and cook until whites are set, 2-3 minutes.
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19
Remove bowls from oven and top each with 1 egg; serve.