You can purchase a bead mold to make beads (I have not mastered mine yet) or you can hand make them. There are directions on how to do it on Earlene's website...pearl luster dust is what makes them look so cool and shiny 
http://www.earlenescakes.com/prlinstruct.htm
Have fun!
I followed Earlene's directions and used MMF and they came out awesome! I couldn't believe it was my first try. It goes fast, too, I made about 300 of them in a couple of hours.
I just cut them with the icing tip (I used a #12, put the coupler on it so you don't kill your fingers with all the pressing) and then after a couple of hours when they were firm enough, I put them in a little plastic bowl with some pearl dust and rolled them around in it to coat them.
My DH (who is not crazy about all my projects) came home and saw them sitting on the table and said, "now what are you going to do with all these beads!" I guess that's a good sign that they looked like pearls.. 
P.S. Forgot to say that my 3 year old even did some of the cutting...that's how easy it is!
Wow queenie, I never thought of using that to make pearls! Thanks for the tip! 
How do you keep them from getting a bottom impression. I made some and everyone of them had the impression.
I put them on a thin piece of foam that I had left over from yet another project (new, of course) until they dried so they wouldn't get flat on one side. I guess you could use that foam thing they sell to shape fondant or gum paste flowers on. I just made sure the foam was on a flat surface so those little guys didn't roll all over the place.
It was a lot of fun.
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