Directions

1. In the bowl of a standing mixer, combine sugar, coffee, and water. Using the whisk attachment, start the machine on medium and then move to high. Mix until mixture turns silky smooth and shiny, then continue until it thickens and holds its lofty, foamy shape.
   
2. Fill a glass with ice and milk, then dollop the whipped coffee mixture on top. Mix the coffee into the milk before drinking.