Cut pork shoulder into small cubes, spread out into 1 layer in a freezer bag.

Process pork cubes into ground pork with food processor (in 3 batches).

Combine all ground pork in food processor, add in fine salt, process until pork is finely minced.

Add in sugar, garlic powder and ham, process until well mixed.

Add ice water to potato starch, mix well.

With food processor running, add in slaked potato starch gradually.

Continue processing for 3-4 minutes until emulsified.

Smooth surface with wet spoon, then cover the pan tightly with aluminium foil.

Place loaf pan in a larger baking pan (2-inch tall sides), then fill with water until halfway up the sides of loaf pan (to create water bath).

Remove the foil, drain off the meat juice and fat.

Cover the loaf pan with aluminium foil again, top with another loaf pan (same size), then press down to discard meat juice completely.

Put some weight in the empty loaf pan, keep the SPAM refrigerated overnight with the weight.

Cut into slices, arrange in a freezer safe container (alternate with non-stick paper) and store in freezer for later consumption (I usually finish consuming within 2 months).