As Tonga is the country where tapa is still a part of daily life, the following description is given for that country. Although on other islands the overall process is about the same, there still might be several smaller or larger differences.
In Tonga hiapo is the name given to the paper-mulberry tree. People have bunches of them growing in a corner of their plantations. They are cut and brought home where the first task is to strip the bark from the trees. The strips are about hand wide and person long. The wood so left over is named mokofute. The bark consists of 2 layers. In the next step the outer bark is to be scraped or split off from the inner bark. This work is called haʻalo. The outerbark is discarded, the innerbark, named tutu or loututu, is left over. It is first dried in the sun before being soaked.
After this, the bark is beaten on a wooden tutua anvil using wooden mallets called ike. In the beating the bark is made thinner and spread out to a width of about 25 cm. This phase of the work is called tutu (or tutua). The mallets are flat on one side and have coarse and fine grooves on the other sides. First the coarse sides are used, and towards the end of the work the flat side (tā-tuʻa). The continuous "thonk" beats of the tapa mallet is still a normal sound in the Tongan villages. If several women work together they can make a concert out of it. In that case there might be one who tukipotu, beats the end of the tutua to set the rhythm.
When the strips are thin enough, several strips are taken together and beaten together into a large sheet. Some starch from the kumala, or manioke may be rubbed on places which are unwilling to stick. This part of the work is called ʻopoʻopo, the glue is called tou and the resulting sheet of tapa is called fetaʻaki. It then consists of two layers of strips in perpendicular direction, the upper one called lauʻolunga and the lower one laulalo. A knife or sharp shell named mutu is used to trim the edges, and the pieces fallen off in this process are called papanaki. When the white fetaʻaki is smoked brown, it is called sala.