1. Soak the rice in the water overnight.

2. Bring 1 1/2 cups water to a boil. Put the tapioca pearls in a sieve and rinse them very quickly under running water. Add them to the boiling water and stir until they become translucent. Add the sugar to the tapioca and water and stir until the sugar dussolves.

3. Remove the mixture from the heat and pour it into small custard cups or an 8 x 8 x 2-inch baking pan. Traditionally, the custard is poured into banana leaves that have been formed into the shape of a cup.

4. Wash the soaked rice in 2 or 3 changes of water until the water runs clear, and drain it well. Grind the uncooked rice with the salt, sugar, and 1 cup of the coconut milk until it is pureed.

5. Put the ground rice mixture into a pan with the remaining coconut milk. Cook over medium heat until it thickens slightly. Reduce the heat to low and cook for 10 to 15 minutes more, until it is very thick but still pourable. If the mixture begins to dry out or gets too thick to pour, add more coconut milk as needed.

6. Remove the pan from the heat and pour the mixture evenly over the layer of tapioca pudding.

7. Serve at room temperature. Makes 16 pieces.