Tapioca pearls are made from tapioca flour or starch derived from the cassava root. To make the pearls, a cup of tapioca pearls is soaked in enough hot water for about 15 minutes, then boiled in a pot with a couple of cups of water until the pearls become soft and translucent. The excess water is drained, and the tapioca pearls are ready to be used in various desserts and drinks.