The main ingredients for steamed tteok or sirutteok are rice (멥쌀, mebssal in Korean) or glutinous rice (찹쌀 chapssal), and sometimes they are mixed together. In some cases, other grains, beans (azuki beans or mung beans), sesame seeds, wheat flour, or starch are mixed with the rice. Various fruits and nuts are used as subsidiary ingredients, such as persimmons, peaches or apricots, chestnuts, walnuts, and pine nuts. In addition, marinated vegetables or herbs can be used to flavor the tteok. Danggwi leaves (Ostericum grosseserratum), seogi mushroom (manna lichen), radish, artemisia, pepper, and cheongju are the most common flavorings, and honey and sugar are used as sweeteners.
In order to make steamed tteok or sirutteok, rice or glutinous rice is soaked in water for a while, then ground. The prepared rice flour is put in a siru and steamed. According to steaming method, sirutteok is subdivided into two groups: seolgitteok (설기떡), which is shaped into a single large lump, and kyeotteok (켜떡), which consists of multiple layers with adzuki bean powder or other bean powder. Seolgitteok is also called muritteok (무리떡), which is regarded as the most basic form of sirutteok because it is made only of rice. When making kyeotteok, rice and glutinous rice are mixed. The name kyeotteok derives from the adverb kyeokeyo (켜켜, literally "layered") in Korean because this tteok is made in layers.