Pour 51 g of warm milk into a small bowl. Add 4 g of Earl Grey tea powder and stir thoroughly until the powder is completely dissolved and no lumps remain. Add the 8 g of gelatin sheets (which have been pre-soaked in cold water until soft and then squeezed dry) and continue stirring until the gelatin has fully melted. Set the mixture aside to cool.

Place 200 g of cream cheese, which has been softened at room temperature, into a large mixing bowl. Use a silicone spatula to stir and press until the cheese is completely smooth with no lumps. Pour the cooled milk tea-gelatin mixture into the bowl and stir until the cheese and tea liquid are fully combined and the texture is uniform.

In a separate clean, dry bowl, combine 160 g of chilled heavy cream and 34 g of sugar. Use an electric hand mixer to whip the cream until it reaches a yogurt-like consistency—thick enough to cling to the beaters without being runny. Pour the whipped cream into the cream cheese mixture and gently fold together until no streaks remain.

If using tapioca pearls, add the cooked and well-drained pearls to the mixture and fold gently until they are evenly distributed throughout the filling. Transfer the finished filling to a food storage container, smooth the top with a spatula, and refrigerate for at least 4 hours, or until the filling is completely firm and holds its shape when handled.

Once chilled, remove the filling from the refrigerator and divide it into 30 g portions. Roll each portion into a smooth ball and set aside.

Pour 150 g of warm milk into a bowl. Add 2 Earl Grey tea bags and let them steep for about 5 minutes, until the milk turns a deep tea color. Remove the tea bags, gently squeezing them to release any remaining liquid back into the bowl. Allow the infused milk to cool until it is warm to the touch.

In a large mixing bowl, combine the dry ingredients: 22 g of wheat starch, 45 g of rice flour, and 45 g of glutinous rice flour. Add 78 g of heavy cream, 18 g of corn oil, 22 g of condensed milk, and 20 g of sugar. Pour in the prepared Earl Grey-infused milk. Use a silicone spatula to mix everything together until the batter is smooth with no dry lumps or visible particles.

Strain the batter through a fine-mesh sieve into a heatproof bowl to ensure a silky texture. Cover the bowl tightly with plastic wrap and poke a few small holes in the wrap with a toothpick to allow steam to escape during cooking.

Bring water in a steamer to a rolling boil. Place the bowl of batter into the steamer and steam over medium heat for 20 minutes. The skin is ready when it is fully set and a chopstick inserted into the center comes out clean with no sticky batter.

Remove the bowl from the steamer and allow the skin to cool until it is warm enough to handle. Wearing disposable gloves, knead the skin by folding, pressing, and pulling it repeatedly until it becomes smooth, elastic, and no longer sticky to the touch. Divide the skin into 35 g portions and roll each into a ball.

Take one 35 g portion of snow skin and flatten it into a disc. Aim for a disc that is slightly thicker in the center and thinner around the edges—this helps prevent the filling from breaking through the bottom while making the edges easier to seal.

Place one 30 g ball of milk tea cream cheese filling in the center of the disc. Gently cup the disc in your hand and use your other hand to push the skin upward around the filling, gradually enclosing it. Pinch the edges together firmly to seal, ensuring there are no gaps or openings.

Roll the assembled ball gently between your palms to smooth the surface, then lightly dust it with cooked glutinous rice flour to prevent sticking.

Place the dusted ball into a mooncake mold. Press the mold handle firmly and evenly, then release to reveal the shaped mooncake. Repeat with the remaining skin and filling portions.