In a small pot, combine 75ml water and 60g brown sugar. Bring to a rolling boil.
Turn heat to low and add about 1 tablespoon of tapioca starch. Whisk quickly until thickened.
Remove from heat and stir in the remaining starch until a shaggy dough forms.
Turn the dough onto a clean surface and knead until smooth and elastic.
Roll dough into long thin ropes (about ½ inch thick) and cut into tiny pieces. Roll pieces into small spheres.
Bring a large pot of water to a boil. Drop in the pearls and stir gently so they don't stick.
Once they float, cover and boil for 20 minutes. Turn off the heat and let them sit (covered) for another 15 minutes.
Drain the pearls and immediately rinse under cold running water.
In a clean pan, combine the syrup ingredients and the cooked pearls. Simmer over medium heat for 5 minutes until the syrup is thick and glossy.
Spoon pearls and syrup into glasses, add ice, and pour over your prepared milk tea.