The simplest beer batter I've ever used was just 1 can or bottle (12 ounces) of beer mixed with 1 1/2 cups flour. Stir together well, cover and let sit at room temperature for 3 hours. Stir again before using. Coat food lightly with flour (tap or knock or slap off any extra). Dip in batter, let extra drain off. Fry.
This makes an incredibly light, crisp crust. The onion rings I've used it on are totally addictive!
