To make balut, fertilized duck or chicken eggs are incubated for between 14 and 21 days until the embryo is developed but before it hatches. They are typically eaten boiled or steamed directly from the shell.

SPCA supports the existing inclusion of pre-hatched embryo welfare provisions in the Animal Welfare Act 1999, and promotes the development of clear, enforceable processing guidelines to reduce any risk of suffering. Although there is not yet a full understanding of the welfare implications of balut production, guidelines should take a precautionary approach to minimising animal welfare risks to the pre-hatched bird.

Fertilised eggs intended for boiling or steaming must be subject to pre-boil humane killing, such as chilling below 4 °C for four hours, followed by verification of death via candling, as advised by Ministry for Primary Industries (MPI).