Make sushi rice: Combine the water and rice in a saucepan and bring to a boil then cover, reduce heat to low and simmer for 15-20 minutes until water has been absorbed. Remove from the heat and stir in the vinegar and a pinch of salt. Set aside to cool.

Make the maki: Place a sheet of seaweed on a bamboo mat, using your hands spread the rice evenly across the sheet of nori. Arrange strips of cucumber and carrots across the center of the rice then lift the mat and roll over the vegetables once and press down.

Use a sharp wet knife to slice the rolls into 5 or 6 slices and serve with gari and soy sauce.