In a mixing bowl, whisk together the flour, cold water, and baking powder until smooth.

Dip each oyster mushroom into the tempura batter, then carefully place in the deep fryer.

Fry until golden brown, about 3-4 minutes. Remove and drain on a plate.

In a small saucepan, combine honey, soy sauce, and sesame oil. Heat until warm.

Drizzle the honey glaze over the fried mushrooms and serve immediately.