In a bowl, combine the tapioca starch and brown sugar. Gradually add the hot water, mixing until a sticky dough forms.

Knead the dough for a few minutes until smooth. If too sticky, add a little more tapioca starch; if too dry, add a tiny bit more hot water.

Roll the dough into long ropes, then cut into small, pearl-sized pieces. Roll each piece into a neat sphere.

Dust the pearls lightly with extra tapioca starch to prevent sticking and place them on a plate.

Bring a pot of water to a rolling boil. Carefully add the tapioca pearls and cook for 15-20 minutes, or until they float and become translucent.

Turn off the heat, cover the pot, and let the pearls sit for another 5 minutes to fully cook through.

While pearls are resting, prepare the storage syrup: Combine granulated sugar and water in a small saucepan. Heat until sugar dissolves, then let cool slightly.

Drain the cooked tapioca pearls and immediately transfer them to the prepared sugar syrup.

Allow the pearls to cool completely in the syrup before serving or storing.

Store cooked tapioca pearls submerged in sugar syrup or honey water in an airtight container in the fridge for up to 1 day. When ready to use, briefly reheat by soaking in warm water for a few minutes.