In a large mixing bowl, add coffee and sugar.
Add 1 tsp water and mix with a whisk

Am more comfortable beating it in a mug whisking with a spoon

First mix the coffee, sugar and water until everything is mixed nicely.

Tilt at an angle and keep whisking. Add just 2-3 drops water at a time only if needed.

Coffee will keep changing color to a lighter shade and will be foamy too.

It will take 10 min for the whole process

Now Fill 2/3rd of a cup with cold milk and add some ice.
Spoon the coffee foam and add it to the top of the cup.