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Step 1
Place the tapioca flour in a heat-resistant bowl, add the boiling water and stir until a dough is formed. To keep dough from drying out, cover dough with a damp towel.
Step 2
Using about 1/8 teaspoon of dough to form a little ball.
Step 3
Place the pearls on a sheet pan that has been lined with parchment paper. Allow them to dry for at least 2 hours.
Step 4
To cook the pearls, fill a medium saucepan with water and bring it to a boil. Add the pearls. When they are half way cooked through they will float to the top. Continue cooking for another 15 to 20 minutes, then drain.