Ingredients (approx. for 4 servings)

10pcs. medsz. fresh taro leaves
16oz of coconut milk
shreaded tinapa (salted smoked/dried fish)
shrirmp
pork/beef
bagoong (anchovy souce or patis, or asin)
chili (get siling-labuyo if you can)
garlic
onion
ginger

1) Dry (green-dry) taro leaves for approx. 10-12hrs (Actually, mas madali pag
   may dehydrator machine ka.  But since I don't, what I do, is tie the
   taro leaves in a bundle, place a hook, and hang them on my 'sampayan'
   (clothes line) for about 10hrs, depending how hot the day is.  Keep
   them dried-green tho).   After dyring the leaves, shred them in small
   pieces (the taro leaves have distinctive lines/folds that they can be
   easily shred by your fingers, if they're properly fresh-dried).
2) Prepare your ingredients:
   Cut the garlic, onions, ginger in small pieces.  Also cut the pork or
   beef (whichever meat of your choice) and shrimp in small peices or
   saute size.  Shred the 'tinapa' or smoked-dried fish  (one piece of
   tinapa is just about right).   Wash the chilis or 'siling-labuyo'
   and remove the stalks  (though if they're fresh and comes with leaves,
   you can also mix the green chili leaves, othewise mang-nakaw ka na lang
   ng siling-labuyo sa sukang-labuyo ni Mang Tomas ;-)
3) Pour coconut milk in a pan.  Boil in the medium heat.  Saute pork (or beef),   garlic, onion, ginger on the frying pan till tender, then add chili
   (note: don't overcook the chili or mawawalan ng espiritu...err i mean
    ng anghang).   Then mix the sauteed ingredients on the boiling coconut
   milk.  Mix.  Add shreded fish and taro leaves; keep mixing.  Add drops of
   bagoong (anchovy sauce, if your not pihikan) _or_ regina patis (fish
   sauce, if want to remember me) _or_ plain asin (salt, if you got boring
   taste buds ;-).  [Just remember to add what suits your buds, and
   don't make it too salty, since you already have 'tinapa' mixed in].
   Mix until 'laing' turns somewhat thick, tender and ready to serve.

You can serve 'laing' over plain steam rice.  But I like my 'laing' served
with piniritong-isda (bangus or galung-gong) and rice.  Or serve with
chi-charon and rice.  Hmmm sarap!