In a medium bowl, whip the coffee, sugar, and water together until fluffy. With an electric whisk, it should take a couple of minutes, but it will take longer if you whip it by hand.
Get out two cups and pour one cup of milk in each one.
Add the desired amount of ice cubes (or frozen coffee cubes) in each cup. If you want a sweeter drink, you can also add some syrup to the milk at this time.
Divide the whipped coffee onto the top of each drink. Swirl it all together and enjoy!