In a mixing bowl, combine the sweet rice flour, sugar, and water. Stir until you achieve a smooth batter.

Pour the mixture into a microwave-safe dish and cover it with plastic wrap. Microwave on high for 1 minute, then stir. Repeat this process two more times.

Dust a clean surface with potato starch to prevent sticking.

Once the dough is ready, carefully transfer it onto the dusted surface.

Using a rolling pin, gently roll out the dough to about 1/4 inch thick.

Use a cookie cutter or glass to cut out rounds from the rolled dough, about 3-4 inches in diameter.

Place a spoonful of red bean paste in the center of each round. Carefully fold the edges over the filling and pinch them together to seal.

Roll the filled Daifuku gently in your hands to form a smooth ball.