Ingredients

1 cup unbleached, all-purpose flour
½ teaspoon kosher salt
1 cup beer

Instructions

Place flour and salt in a mixing bowl. Add the beer and stir with a whisk to incorporate. Let batter rest, covered with plastic, for at least ½ hour and up to 2 hours in the refrigerator before using.

Crumb Coatings
An alternative to batter is simply to coat the items you are frying with a crumb mixture.
Some examples of crumb mixtures are:
Ґ Seasoned breadcrumbs
Ґ Panko breadcrumbs (Japanese breadcrumbs that are coarser than regular breadcrumbs. They impart a crunchy texture)
Ґ Graham cracker crumbs
Ґ Cornflake crumbs
A standard way to coat items to be fried is to first dredge them in flour, shaking off any excess, then dredge in beaten egg, shaking off excess, and finally, dredge in the crumb mixture of your choice, also shaking off the excess. It is sometimes recommended to refrigerate the breaded items for at least ½ hour before frying (this helps the crumbs stick to the item being fried). Follow the directions for frying given in the recipe.

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