Combine the hot water with the sugar and instant coffee crystals in a medium-sized mixing bowl. Use an electric mixer or a wire whisk to beat and whip the ingredients.
After a minute or two, the mixture will begin to get thicker and lighter in color. Continue mixing or whisking for about five to eight minutes.
If you are using ice, put the ice cubes in the bottom of your coffee cup. Pour the milk over the ice, and spoon the beaten coffee mixture over the milk.