Add the instant coffee powder, sugar and hot water to a medium mixing bowl.

Mix well with a broad spoon or a blender, whip the coffee mixture until it is light brown, fluffy and holds stiff peaks when the whisk is removed.

Heat the milk and pour into two heatproof cups or glasses.

Spoon dollops of the frothy coffee mixture on top and smooth out with a spoon or can stir to mix and serve immediately