In a mixing bowl, combine the matcha powder with hot water. Use a bamboo whisk or electric mixer to blend until smooth and frothy.
Gradually add the sugar to the matcha mixture, stirring continuously until a thick, creamy dalgona consistency is achieved, which should take about 2-4 minutes.
Fill a tall glass with ice cubes and pour in the milk until the glass is about three-quarters full.
Carefully spoon the whipped matcha mixture over the milk to create a beautiful layered effect.
If desired, sprinkle a pinch of sea salt on top to enhance the flavors. Optionally, add whipped cream for an extra indulgent touch.
To enjoy the drink, stir the matcha layer into the milk before taking a sip, allowing the flavors to meld beautifully.
Notes
Serve in a transparent glass to showcase the beautiful layers.