Place the instant coffee, sugar and water in a bowl.
Use a whisk, hand mixer or frother to combine. It will take about 5-15 minutes depending on the type of whisk you use. Look for a thickened consistency that's much lighter in color.
Take two glasses and add ice cubes and pour milk.,
Serve the cremy coffee mixture as a topping over the milk
Mix the whipped coffee with a spoon or straw before sipping.Enjoy!