Boil 60 ml water and add 30 gm of brown sugar. Once it is bubbling and boiling vigorously, add half of the tapioca starch. Mix well.

While it is still hot, add rest of the tapioca starch little by little until all is used up. A sticky dough is formed. Let it rest for a while before proceeding for the next step.

On a flat surface, sprinkle some tapioca flour or starch and knead it. Roll out the mixture to 1 to 1.5 cm thick. Using a knife, cut into small pieces of equal size. And then shape into round balls. Use flour generously as needed so that they don't stick. Keep them covered in the flour.

Boil 6-7 cups of water and add these dry tapioca pearls. Allow this to cook for 7-8 minutes on a medium high heat. Later after done, reduce the heat to a low and again cook for 10-12 more minutes. Remove them once they get cooked well and begin to float on the surface. After done, add them to icebath for 1 minute.

In another pan, boil remaining 20 ml of water and 20 gm sugar as mentioned in the ingredients list. Let it simmer until thick and forms a syrup like consistency. Immediately add the tapioca pearls and mix. Let it coat them all really well. Let it steep for 4-5 minutes until all the syrup gets soaked up. Stir occasionally.

Add these immediately if using for hot drinks. Or if using for cold drinks, let them get down to the room temperature first. Use it up all at once for best results. It's always better to make them fresh as and when needed. So make according to one's own needs. Happy Sipping! Enjoy!