Pour the beer into a large bowl. Sift 1 1/2 cups flour, 1/2 teaspoon salt, pepper and paprika into the beer, whisking until the batter is light and frothy.
Heat at least 2-inches of oil in a frying pan or electric fryer. Pour 1 cup flour in a shallow dish. Just before the oil reaches 375 degrees, quickly dredge the fish or shrimp with flour, shaking of excess then dip in the beer batter, coating well, drop them into the hot oil (do this in batches).
When they are brown on one side, less than 1 minute, turn and brown them on the other side. Drain on paper towels or a rack. Sprinkle with more sea salt. Serve hot with lemon wedges and tarter sauce.
Cook's Note: We used cod in this recipe. It’s simply delicious!