In a soup bowl, add the espresso powder, sugar, and boiling water. Beat on medium speed with a handmixer, until it becomes light and airy. About 2 minutes.
Whip at high speed for about 30 seconds, until soft peaks form.
Fill a large glass halfway with ice, then fill halfway with milk of choice.
Scoop the whipped coffee mixture onto the iced milk. Admire for a moment. Then combine everything with some vigorous stirring of the straw.
Sit back and enjoy one of the best iced coffee's ever.