• Pour the water and brown sugar into a saucepan and bring the mixture to a boil over medium-high heat.
  
• Stir continuously so the sugar doesn't burn. Once the mixture is dissolved and bubbles form, remove the saucepan from the heat.
  
• Add one tablespoon of tapioca starch and mix until everything is combined. (You can use a spatula or wooden spoon)
  
• Return the saucepan to low to medium heat and stir continuously. When the mixture starts to boil, remove the saucepan from the heat and stir until it has a sticky consistency.
  
• Add the remaining tapioca starch and mix gently. (Mix the starch gently so the dough doesn't dry out)
  
• Once the dough has cooled enough to be worked, place it on a flat surface and knead it until all the tapioca is incorporated (at first, the dough will not be smooth and that's normal! Don't be rough during kneading)
  
• Roll the dough to form a log (about 10 cm thick)
  
• Divide the dough into twelve equal pieces.
  
• Roll each piece lengthwise so it reaches about 1.5 cm in thickness. (Dust your hands with tapioca starch and be gentle with the dough when rolling)
• Align the twelve long pieces together and cut the dough into smaller pieces (1.5 cm in length). This will puff up during cooking, don't worry if it looks too small
  
• Dust your hands with tapioca starch and gently roll the small pieces until a ball forms. Place the balls in a bowl of tapioca starch. Once the balls are rolled, sift the excess starch from the bowl.
  

Preparation

• Heat a pot of water over high heat and pour the pearls into the pot. Once the pearls float to the surface of the boiling water, lower the heat to medium and stir constantly for 20 minutes.
  
• After 20 minutes, turn off the heat, cover and let rest for 20 minutes.
• Pour the water into a sieve and rinse the pearls under cold and icy water.
• In a small saucepan, heat the water and brown sugar over medium heat until the mixture dissolves and bubbles slightly.
  
• Add the pearls to the saucepan with the sugar and stir gently for 1 or 2 minutes
  
• Turn off the heat, your pearls are now ready to use