In a cup, combine the matcha powder and warm water. Stir to dissolve the tea in the water. I like to use a milk frother to blend the tea and water.
Pour in the ice over the tea.
Slowly pour in the milk.
In a medium bowl, combine the instant coffee, sugar, and hot water.
With a hand mixer, beat until the mixture has thickened, increased in volume and has turned a light brown color. I will be scoopable.
Scoop the dalgona mixture into the cup on top of the milk. Serve.
Optional: Sprinkle on a dusting of cocoa powder.