This is one the easiest sushi you can make. All you have to do is buy the fried tofu pockets from the Asian grocery store and make your own sushi rice.
In a small saucepan, combine the rice vinegar, sugar, and salt. Heat this up over medium-high heat until the sugar and salt are dissolved. While the rice is still warm, fold this mixture into the rice.
To wrap the inari sushi, I like to use my hands. Wet your hands gently with tap water (to prevent the rice from sticking to your hands), then stuff the rice into the pockets. The pockets are quite flavorful, so I like to really stuff them to the brim.