These popular biscuits are named after their long, oval tongue-like shape. Yilan and Lugang are the best know areas for ox tongue biscuits in Taiwan. The two varieties, though similar in appearance, are in fact two distinct treats that reflect the different environments of the their birthplaces.
Yilan ox tongue biscuits are long, narrow, and thin. The ingredients are kneaded by hand into a dough, rolled flat, tapped down the center with a knife, and then baked to a crispy biscuit-like texture. The Lugang version, on the other hand, is thick and oval-shaped. The biscuits are flaky and lightly sweetened with a malt sugar filling and baked or fried.