Take coffee, sugar and hot boiling water in a mixing bowl.
Using a small whisk begin to whip & beat till the mixture is creamy and thick.
Use two ways of beating the coffee. First beat clockwise and then use vertical zig-zag motions. Alternate between the two. If the bowl is small, then slightly tilt the bowl and beat.
To whip, can also use a small blender or mixer-grinder or a hand-held mixer (which is used for whipping cream or making cake batter).
Making Dalgona Coffee
Add 2 to 3 ice cubes in a mug or glass.
Divide 1.5 milk between both the glasses.
Now divide the whipped coffee equally in the two glasses.
Sprinkle some cocoa powder on the coffee (optional). Serve.