In a small heavy bottomed sauce pot, combine water and muscovado sugar. Set over medium high heat and bring to a boil.
Reduce heat to medium. Add half of tapioca starch. Use a sturdy spatula to quickly incorporate starch into hot liquid. Add remaining half of tapioca starch. Stir and fold mixture together in pot until shaggy dough forms.
Remove from heat and transfer shaggy dough onto a clean work surface. Knead dough together by hand. Dough will be rather dry. Wet palms of hands with water to encourage dough to stick together. Continue to knead until smooth dough forms. *
Divide dough into four equal parts. Work with one piece of a dough at a time. Cover other dough with plastic wrap or upside bowl to prevent it from drying out.
If dough is starting to dry out, moisten palms of hands with water to gently hydrate dough. Roll dough into a thin log (about 1 - 1.5 cm in diameter). Cut the log into two equal parts. Align the two logs and cut into small pieces, about 1.5 cm each.
Roll each piece in between your palms to form balls. If the dough is drying out and difficult to roll, moisten your palms with water and continue to roll.
Place formed tapioca balls in a sheet tray dusted with a small amount of tapioca.
Repeat with rolling logs and shaping balls with remaining dough.
Once you have shaped the dough, place raw tapioca balls in a mesh strainer (sifter). Shake out any excess tapioca starch.*At this stage, you can either cook the pearls or freeze for later use.