1. In a large mixing bowl, combine instant coffee, sugar and 2 tbs hot water.

2. Either whisking by hand or using a mixer, beat mixture until it becomes smooth, soft and fluffy. By hand this will take 2-3 minutes or by mixer approximately 45 seconds.

3. Add ice cubes to drinking glass and fill glass ½ way with milk of choice.

4. Top with whipped coffee mixture.

5. Sprinkle with cocoa powder or cinnamon, if desired, and serve.