Add the water and sugar to a pan. Heat it up over medium heat until the sugar is dissolved. Then turn off the heat. 

Add 1 tbsp of the tapioca flour and mix well (make sure there are no lumbs).

Then turn on the heat again and stir well until the mixture starts thickening. Once it becomes thicker, remove the pan from the heat and add the rest of the tapioca flour. Then mix well until you have a sticky dough.

Sprinkle some tapioca flour on a cool surface and knead the dough until it becomes soft and elastic.

Roll the dough into thin rod. This is important, because the dough will expand. If your dough gets dry, you can wet it and knead it again. Then cut the rods into small pieces and roll each piece into a ball until all the dough is finished. 

Cook the Tapioca balls in a pan with water. Stir well so they won’t stick. Cover the pan with a lid and then let them cook for 20 minutes. 

Then add the pearls and sugar syrup back in the pan and until it becomes a thicker mixture and cook this for about 5-7 minutes.

Now prepare your Blue Milk Tea (see below).

Assemble your Blue Boba Milk Tea w/ the Homemade Pearls: