Dissolve brown sugar in warm water. Mix in Nestle All Purpose Cream and lye water. (3mins)
Sift flour and cassava starch. Add to cream mixture and mix until smooth. (5mins)
Strain soaked atsuete. Stir in atsuete extract to the cream mixture. (2mins)
Brush kutsinta cups lightly with oil. Pour the mixture ¾ of the way. Steam for 10 minutes. Set aside to cool completely. Unmold and serve with grated coconut.