Directions

1. In a medium bowl, combine sugar, coffee, and water. Using a hand mixer or a whisk, vigorously whisk until the mixture turns silky smooth and shiny, then continue whisking until it thickens and holds its lofty, foamy shape.
   

2. Fill a glass most of the way full with ice and milk, then dollop and swirl the whipped coffee mixture on top, mixing before drinking, if desired.