In a mixing bowl, add the matcha powder and hot water. Use a bamboo whisk or electric mixer to combine until smooth and frothy.
Gradually add the sugar to the matcha mixture and continue whisking until it forms a thick and creamy Dalgona consistency. This should take around 2-4 minutes.
In a tall glass, add ice cubes and pour in the milk until it fills about three-quarters of the glass.
Gently spoon the whipped matcha mixture on top of the milk, creating a beautiful layered effect.
If desired, sprinkle a pinch of sea salt on top to enhance the flavors. Optionally, add whipped cream for an extra indulgent touch.
To enjoy, stir the matcha layer into the milk before sipping, allowing the flavors to meld together.
Notes
Adjust sugar to taste and try different types of milk for variation.