Mix the potato starch and tapioca starch together until well combined.

Combine the sugar and water in a saucepan and bring to a boil. Pour this mixture into the starch blend and knead until it forms a dough.

Pinch off pieces of the dough and roll them into balls of your desired size.

In a separate pot, bring water with a little sugar to a boil. Add the pearls and cook until done.