Into a sauce pan on medium heat, combine the brown sugar and water together. Mix things around until the sugar has completely dissolved.
Remove the sauce pan from the heat and add in a portion of the tapioca starch into the brown sugar mixture. Make sure to keep stirring until everything is combined together. Once the tapioca starch is dissolved, return the sauce pan back to the heat and cook until the mixture is slightly thickened.
Once the mixture has thickened, turn off the heat and move the sauce pan away. Add in the rest of the tapioca starch and continue to mix things around until you get a rough looking sticky dough.
Dust your work surface with some tapioca starch and roll out the dough. Make sure to knead the dough well until it becomes smooth and round.
Roll the dough into a log shape and cut it into a few sections. Keep one section on the work surface while wrapping the other sections in some kind of wrap. By wrapping the sections up, you'll prevent it from drying out too fast.
With that one section on your work surface, roll the dough until it becomes a thin log shape around half an inch thick. Then cut the log into tiny individual pieces, about the size of a boba pearl. Roll the section into a ball shape and set it aside with a light dustng of tapioca starch.
Repeat the steps of making the tiny ball shape pieces with the remaining dough until you have used up all the dough. Be sure to work fast during these steps or else you might risk the chance of the dough getting dry and hard.
Grab a pot and boil some water up. Put your boba pearls inside the boiling water. Once the boba pearls start to float to the surface, lower the heat and keep cooking for around 10 to 15 minutes.
After 10 to 15 minutes have passed, turn off the heat and cover the pot. Let the boba pearls sit for another 10 to 15 minutes.
Once time is up, drain the hot water from the pot and rinse with some cold ice water.
Serve immediately with your choice of drink.