Step 1

Using a hand mixer or a whisk, add the instant espresso, sugar and hot water to a small bowl and beat until the mixture becomes super thick.

Step 2

I recommend using a small bowl and hand mixer with just 1 whisk attached to make less of a mess. The foam should hold a similar consistency to whipped cream with somewhat stiff peaks -- and turns a subtle golden-brown color. It can take a while (5 to 6 minutes of beating) to become fluffy.

Step 3

Pour milk into a glass filled with ice cubes, then scoop the pillowy mixture on top of the cold milk!