Place the tapioca pearls in a bowl and cover with water. Let them soak for about 30 minutes. Drain and set aside.
In a medium saucepan, combine the milk, sugar, and salt. Heat over medium heat until the mixture starts to simmer.
Add the soaked tapioca pearls to the saucepan. Stir frequently to prevent sticking and ensure even cooking.
Continue to cook the mixture over medium heat, stirring constantly, for about 15-20 minutes or until the tapioca pearls become translucent and the pudding thickens.
Once the pudding has thickened, remove the saucepan from heat. Stir in the vanilla extract.
Allow the tapioca pudding to cool slightly before serving. It can be enjoyed warm or chilled.
If desired, garnish with fresh fruit, toasted coconut, or a sprinkle of cinnamon.
Enjoy your meal!