Note that the polynomial $ 81x^2-18xy+y^2 $ is a perfect square trinomial, so we will use the following formula.
$$ A^2 - 2AB + B^2 = (A - B)^2 $$In this example we have $ \color{blue}{ A = 9x } $ and $ \color{red}{ B = y } $ so,
$$ 81x^2-18xy+y^2 = ( \color{blue}{ 9x } - \color{red}{ y } )^2 $$