Add 40g gummy bears and 60g water to a nonstick pan. Bring to a boil over medium heat. Stir continuously until the gummy bears are fully dissolved. Add half of the tapioca starch (about ¼ cup) to the pan, quickly stir with a silicone spatula until there is no dry powder in the pan. Turn off the heat. Quickly add the rest half of the tapioca starch (about ¼ cup) to the saucepan. Mix roughly with a silicone spatula. Transfer the dough out to a bowl or a kneading mat.
While the dough is still hot, knead the dough for about 3 minutes until it turns smooth. (It might look dry at the beginning, but DON'T add water to the dough. While the surface looks dry, the inner part is wet and sticky. We need to knead the dough until the dry part and the wet part are well combined.)
While the dough is still warm (See Note 1), divide and roll the dough into small balls, about the size of a pea. (The boba will grow bigger after cooked. So we want to make them small at this step.)
In a pot of boiling water, add the boba, stir gently to prevent them from sticking to each other.
Once the water is boiling again, cover the pot with a lid, simmer over medium low heat for 20 minutes. (If you prefer softer boba, keep the pot covered and let the boba rest for another 20 minutes.)
Drain the boba. Make them go through iced water for a chewier texture.
If desired, mix the boba pearls with honey or maple syrup to add sweetness and flavor. Add the boba pearls to your favorite drink, such as milk tea or strawberry latte.