Milk tea is made of a mix of several types of black tea (the proportion of which is usually a "commercial secret" for some milk tea vendors), evaporated milk, and sugar, the last of which is added by the customers themselves unless in the case of take-away. The use of condensed milk instead of milk and sugar, gives the tea a richer feel.

To make the tea, water and tea (about 1 to 3 teaspoons of tea a cup, depending how strong the drinker likes) are brought to a boil then simmered for about 3–6 minutes. The tea is usually put in a sackcloth bag before the water is added to the pot to filter it out or if no bag available poured through a strainer. Many people also remove the pot from the heat once it boils for about 3 minutes, and then bring the pot to a boil again. This process can be repeated several times, intensifying the caffeine/flavor.