Rinse the dried white fungus and soak it in a bowl of water for 30 minutes until softened. Remove any hard yellow parts and tear into small pieces.
Rinse the red dates and remove their pits.
In a pot, add the water, soaked white fungus, and pitted red dates. Bring to a boil, then reduce heat and simmer.
Dissolve the sweet almond powder in a small amount of cold water to form a smooth paste. Add this paste and rock sugar to the simmering soup.
Stir well until the rock sugar is fully dissolved and simmer for another 5 minutes. Serve warm or chilled.
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