Mix glutinous rice flour, potato starch, sugar together. Add the milk and mix. Make sure there are no lumps, strain through a strainer into a heat safe bowl.
Cover the mixture with plastic wrap and puncture some holes to let the steam out
Steam the mixture for 30 minutes. The mixture should be firm and dough like.
Take it off the steamer and put in the butter, set aside
Whip the whipping/heavy cream with sugar until it's stiff peak. Place into a piping bag, set in fridge for use later.
Place the taro cream into a piping bag as well. If it is taken out of the fridge, place into the microwave for 20s or set it in warm water.
Once the mixture is cooled enough that you can handle it, knead the dough with the butter
Once the butter is all mixed in, transfer onto the counter with some potato starch and continue kneading.
Once it doesn't stick to your hand, roll into a long sausage. Cut into 6 roughly equal pieces
Roll each pieces into a round disc and place into a small bowl with some potato starch to prevent sticking.
Add in whipping cream on the bottom
Add a bit of the taro cream.
Add more whipping cream and seal it off the top by folding in the dough.
Cut off the top knot and flip it into a cupcake liner. Serve it right away or you can store in the fridge. Best to eat it within 2 days.