Cut the collard greens leaves along the middle line, removing the hard stem, stack the cut leaves up on each other facing the same direction.
When you have a good size pile, cut leaves in diagonal thin strips going along the leaf veins.
Bring the water to a rolling boil to generate a good amount of steam.
Place the cut collards in the steamer. Cook for 3 minutes, add Shoyu or Tamari on the greens, continue to cook one more minute, then Serve.