To a sauce pot, add water and brown sugar; bring to a boil. Stir until all the sugar has dissolved. Turn off heat.
In a bowl, add tapioca starch and 1 1/2 teaspoons of the hot sugar water and stir to combine. Remove from bowl and knead until a smooth pliable dough forms.
Divide dough into smaller pieces, and roll out into thin cylinders. Cut off tiny pieces, and roll into tiny balls. Bring remaining sugar water in pot to a boil. Add tapioca pearls, stirring to ensure they do not stick. Cook for 10 to 15 minutes, or until soft but still chewy in the center. Remove from pot with a slotted spoon, transfer to a bowl and cover with sugar water. The tapioca pearls will become translucent. Pour tapioca into a glass and top with your favorite tea or juice.