1. Add water to the brown sugar cubes and cook until the sugar cubes are completely melted and remove from the fire. After the brown sugar water has cooled, add it to the tapioca flour and mix well.

2. Until the water chestnut powder is mixed to a state that is almost runny but not runny, take about 1 gram of the prepared water chestnut powder paste and roll it into a round shape with the palms of both hands, then add in the prepared water chestnut powder. In the prepared water chestnut powder.

3. After everything is completed, roll the black pearls in the water chestnut powder to cover them with dry powder. Finally, use a powder sieve to sift out the excess dry powder and set aside.

4. Take a slightly larger pot and boil the water, pour in the reserved black pearls, boil the water again over high heat, then turn to medium heat and continue to cook for 20 minutes. When the time is up, turn off the heat. Cover and simmer for 30 minutes.

5. Pick it up and rinse it in clean water until it is completely cool. Drain and set aside.

6. Discard the previously boiled water and replace it with new water to continue boiling. After the water boils, pour the black pearls into the water again and continue to cook for about 20 minutes. When the boiling point is reached, cover and simmer for 20 minutes. Remove and rinse in clean water until completely cooled. Drain and set aside.