Boil the brown sugar and water until it reaches a rolling boil, then pour it into the tapioca starch. The water must be at a rolling boil before pouring, or the dough won't form properly. Use a spatula to mix the dough until it forms a ball. If the dough is too dry, add a little water; if too wet, add more tapioca starch to adjust.

Roll the dough into a rectangle about 1/5 inch thick, cut into strips, then cut into small pieces.

Roll the pieces into small balls by hand. Once rolled, cook the pearls. Bring a pot of water to a boil, then add the pearls to the boiling water, stirring to prevent sticking. Cook for 15 minutes, then let them sit for 10 minutes. Remove the cooked pearls and set aside. Do not place them in cold water, as this type of starch hardens when cold.

To make the brown sugar syrup, boil the brown sugar and water together until boiling, then add the pearls and cook until the syrup thickens. Turn off the heat.

Once the pearls have cooled slightly, scoop 2 to 3 tablespoons into a cup, gently swirl the cup, then pour in the fresh milk to create the tiger stripe effect!