01 - In a medium mixing bowl, combine the instant coffee granules, granulated sugar, and hot water.
02 - Using a hand whisk, electric mixer, or milk frother, whip the mixture vigorously for 2–3 minutes until it becomes thick, pale in color, and forms soft peaks.
03 - Fill two serving glasses with ice cubes if a cold drink is desired.
04 - Pour ½ cup of cold milk into each glass.
05 - Spoon the whipped coffee mixture evenly over the milk in each glass.
06 - Swirl gently for a marbled effect, or stir completely before drinking.