In a medium pot, add water and bring it to boil. Add in dried tapioca pearls. Stir to prevent pearls from sticking together. Let it boil for 45 minutes and boil to low heat for another 15 minutes or until pearls are soft. Set it aside!
In a small saucepan combine water and brown sugar. Bring to boil and stir until the sugar is dissolved. Simmer for 5-6 minutes. Remove from the heat and set it aside.
Place soft tofu in a parchment lined steamer. Steam for 10-15 minutes until heated through.
To assemble Taho
Scoop a thin layer of soft tofu. Place it in serving glass. Drizzle few teaspoons of arnibal (brown sugar syrup). Add tapioca pearls and repeat layering until glass is full.