In a medium-size pot, preferably with a thick bottom, placed over medium heat, add the dairy-soaked tapioca pearls along with the beer. Using a heat-proof spatula or wooden spoon, periodically stir the mixture to prevent any of the tapioca balls from sticking to the bottom of the pan. Bring to a simmer and cook until the white tapioca pearls are translucent, about 10 minutes.