In a small saucepan, dissolve brown sugar in boiling water.
Add 1/4 cup tapioca starch and mix well.
Turn off heat, add remaining tapioca starch, and stir to combine.
Transfer to a working surface and knead until smooth. Work quickly as the dough hardens as it cools.
Roll the dough into a sheet, cut into small pieces, and roll into balls. Dust with tapioca starch to prevent sticking.
Bring a pot of water to boil, add tapioca pearls, and cook for about 20 minutes until they float and become translucent. Drain and transfer to an ice bath.
In a pot, combine dark brown sugar and water. Bring to a boil.
Cook until the mixture thickens slightly.
Add cooked tapioca pearls and continue cooking until the mixture reaches a syrup-like texture.
Add about 4 tbsp of brown sugar boba pearls to a glass and rotate to create streaks.
Add ice and your favorite type of milk.
Stir well with a straw and enjoy!