In a small saucepan, combine the sugar and the water to a boil, stirring to dissolve the sugar.
Remove from heat and allow to thicken and cool.
In a small saucepan, boil water. Add the dried tapioca pearls, and cook on medium heat for 40 minutes, stirring occasionally so pearls don’t stick to the pot.
Drain the pearls in a colander over the sink; let cool slightly.
Add the cooked pearls to the simple syrup, allowing them to soak up the syrup, about twenty minutes. I put mine in the fridge for this time period.