Combine the powdered koshi-an, sugar, and salt in a pot over heat. Once it comes to a boil, bring down the heat to medium and cook down for 5 minutes. Once cooled, chill in the refrigerator.

Add water to the shiratamako and knead until the dough becomes a little softer than your earlobes. Add water a little at a time and add more if needed.

Separate the dough into two portions and dye one with the cocoa powder and the other with strawberry powder.

Divide the white dough into 18 portions and roll into flattened circles. Lay each on a square sheet of parchment paper.

Take the cocoa dough, roll into a coil and attach to the white dough to form the ears. It's best if the brown dough is slightly softer than the white dough so that it sticks well.

Form the eyes and nose out of the cocoa dough.

Roll the strawberry dough into tiny balls and attach on the top of the ears to form ribbons.

Drop the mochi dough into a pot of boiling water with the parchment paper. Once it has risen to the surface, cook for an additional 1-2 minutes.

Transfer the mochi balls to a bowl of cold water and gently peel off the parchment paper.

Ladle the Step 1 soup in a soup bowl, float the doggie mochi balls, and serve.