In a medium bowl, combine the matcha powder, hot water, and granulated sugar.
Using a hand mixer or a whisk, whip the mixture until it becomes thick, frothy, and light in color (about 3-5 minutes with a mixer or 8-10 minutes by hand). The consistency should be similar to whipped cream.
While whipping, add a pinch of sea salt to enhance the flavors.
In a serving glass, fill it halfway with milk (and add ice cubes, if desired).
Spoon the whipped matcha mixture over the top of the milk, creating a layered effect.
Gently mix together before drinking, or enjoy it layered for a beautiful presentation.
Optionally, top with whipped cream for added decadence.
Notes
For a sweeter taste, adjust the sugar to your preference.