Optional: blend shiratama flour into powder. You can mix it straight into the sugar and water but it takes more work to break down in my experience. If using powdered glutinous rice or Mochiko, you don’t need this step.
Mix sugar, shiratama flour, and water.
Over low heat, mix with a wooden spoon or stiff spatula, continuously until mixture turns translucent. Remove from heat
Flour your surface with potato starch. You can also use cornstarch, but potato starch is commonly used.
Pour the mixture out onto the surface. grab the mixture from the floured bottom to stretch it out. Try not to get potato starch on top. Take care when handling as it will be hot.
Fold it once over to encase the non-floured part. Continue stretching or use a rolling pin.
Using a pastry brush, gently brush excess potato starch off the gyuhi. You can also do this after slicing.
Shape using cookie cutters or a knife. I used cookie cutters for even squares but you’ll have scraps you can eat. You can use a knife if you don’t want scraps.