Put the water and brown sugar in a milk pot and heat on a medium-low heat until the brown sugar is completely melted. Turn to high heat and boil it.
Pour in half of the tapioca powder and mix quickly, then pour in the remaining powder and stir to form a dough.
Pour the dough onto the chopping board and knead it smoothly, use a scraper to cut the brown sugar dough into portions, knead into strips and cut into small pieces.
Roll the small dough with your hands, put the rolled pearls in a bowl, sprinkle a little bit of dry powder and roll well to prevent sticking.
Cook a pot of water, after the water boils, pour the pearls into the water and cook for 10 minutes, then simmer for 10 minutes.
Scoop the boiled pearls into a bowl and set aside.
Add water and brown sugar to the pot, turn on the fire until it melts. Pour the pearls in and cook it until the syrup is thick.
Put the brown sugar pearls into the cup, turn the cup, let the syrup hang on the walls of the cup.
Pour the milk and you are done!
