Here, I will explain from gote's point of view. The opening move is P-3d, P-7f, P-8d, P-8f (figure. 1).
The aim of Kakutofu is attack at 8th line with Mukaibisha, by ideally, after figure. 1, S-6b, Bx2b+, Sx2b, N-7g, K-4b, R-8h (figure. 2), K-3b, S-6h, G6a-5b, K-4h, S-3c, K-3h, P-1d, P-1f, P-6d, K-2h, S-6c, S-3h, S-5d, G6i-5h, K-2b, P-8e, Px8e, Rx8e (figure. 3).
At figure. 3, Kakutofu succeeded and could be at good position.
However, Kakutofu has some theme.
At first, you might wonder how you should cope with if the opponent move P-8e at figure.1 like as figure. 4?
In fact, you need not afraid this attack.
You can counter by Px8e, Rx8e, Bx2b+, Sx2b, R-8h (figure. 5).
In the case the opponent move P*8g, you can cope with R-6h, K-4b, G-7h, S-6b, N-7g, R-8b, P*8e(figure. 6). You can get Pawn gain after that.
In the case the opponent move Rx8h+, the game becomes true ability game. For example, after that, Sx8h, B*4e, R*8e (figure. 7).
Another way of coping with P-8e at figure.1 is, Px8e, Rx8e, Bx2b+, Sx2b, N-7g, R-8g+, R-8h, P*8f, Rx8g, Px8g+, N-6e (figure. 8).
Figure. 8 appeared at ptofessional's game and Kakutofu side won. This is absolutely slugfest, so pre-study is necessary.
Actually, the second theme of Kakutofu is that the opponent can put B*4e at figure. 2 and then Kakutofu is not good at position (figure. 9). Therefore, Kakutofu has a problem that Rook can't move to 8th line.
To this problem, a new move P-5f after figure. 1 appeared (figure. 10).
After figure. 10, K-4b, Bx2b+, Sx2b, R-8f (figure. 11).
At figure. 11, the opponent can't make a promoted Bishop by B-4e due to P-5f. Furthermore, when the opponent put B*5h at figure. 11, you can prevent the opponent from making a promoted Bishop by B*6h (figure. 12).
In this way, Kakutofu became able to move Rook to 8th line and has been popular recently.
After figure. 11, You can form like K-3b, S-6h, G6a-5b, K-4h, P-1d, P-1f, P-6d, K-3h, S-6c, K-2h, S-5d, S-3h, P-2d, G6i-5h, S-2c, N-7g, K-2b, P-8e (figure. 13).
I think Kakutofu strategy has a surprising effect and be interesting.
If you have an interest, I recommend you to try this!