Combine coffee, sugar and hot water in a bowl. Mix it well on medium speed using a hand mixer or wire whisk till soft peak stage. *Note: using wire whisk will take longer to achieve soft peak stage but good as arm exercise!
Transfer the cold milk with ice in a mug/mason jar mug. Scoop the frothy coffee and place it on top of the milk. Spread it by using twirl motion. Ready to serve. Enjoy!