Place the instant coffee, sugar and water in a bowl.
Use a whisk, hand mixer or frother to combine. It will take about 5-15 minutes depending on the type of whisk you use. Look for a thickened consistency that's much lighter in color.
To serve, divide your milk of choice between two mugs or glasses. If you'd like to enjoy it warm, heat the milk first. If you'd like to enjoy it cold, place the milk over ice. Top each vessel with half of the whipped coffee mixture and enjoy.
