In a mug add Instant Coffee (2 tablespoon), Granulated Sugar (2 tablespoon), and Water (2 tablespoon). Beat them all using a fork or and electric hand mixer, until light, creamy foam with soft peaks appear.
Add a handful of Ice (to taste) to two glasses. Fill two-thirds of each glass with Milk (2 cup).
Spoon the foam onto the milk in the cup. Sprinkle some cocoa powder as garnish if desired. Mix it with a spoon to make a latte, or just enjoy it with a little foam and milk all in one sip!