Begin by heating 3 tablespoons of oil in a pan over medium heat. Once hot, add the sliced shallots and sauté until they are golden brown and crispy, about 5-7 minutes. Remove the shallots from the oil and set aside on a paper towel to drain.
In a mixing bowl, combine 2 1/4 cups of glutinous rice flour and 2 tablespoons of tapioca flour. Gradually add 1 1/2 cups of water while whisking continuously until the mixture is smooth and free of lumps.
Pour the batter into a greased steaming tray or a heatproof dish. Place it in a steamer and steam over high heat for about 20-25 minutes, or until the batter has set and is firm to the touch. Check doneness by inserting a toothpick; it should come out clean.
Once cooked, remove the tray from the steamer and let it cool for about 10-15 minutes to make it easier to cut into pieces.
While the Muah Chee cools, combine the ground roasted peanuts, sugar, and toasted sesame seeds in a bowl. Adjust the sugar to your taste preference.
Once the Muah Chee has cooled, use a knife or bench scraper to cut it into bite-sized squares or rectangles.
In a large bowl, toss the cut Muah Chee pieces in the peanut mixture until they are generously coated. Add in the crispy shallots to the bowl and mix until evenly distributed.
Transfer the coated Muah Chee to a serving plate. For an extra touch, sprinkle with additional sesame seeds or fried shallot crisps on top. Serve immediately and enjoy!
