For the shrimp:

Pour enough oil into a medium sized saucepan so that it is half full. Place the pot over medium to high heat until the oil reaches 340 degrees F. Meanwhile, in a medium sized mixing bowl, add the cornstarch. Stir in the beer, soda water, egg and a pinch of salt until combined. In a separate bowl, add coconut. Place shrimp, tail end first, on bamboo skewers. Dip each skewer into the cornstarch batter and then into the coconut. Fry the shrimp in the oil until the coconut is nicely browned and the shrimp are cooked through, about 3 to 4 minutes. Place shrimp skewers onto a paper towel lined plate to absorb excess oil.

For the dipping sauce:

In a small saucepan over medium heat, add the pumpkin puree, curry powder and brown sugar. Cook for 5 minutes, stirring frequently. Slowly add the coconut milk and continue to cook. Lower the heat and let the ingredients simmer for about 5 minutes. Remove the pot from the heat and cool. Add the lime juice and salt, to taste. Serve in a bowl alongside the coconut shrimp.