In a bowl, put together 3 tablespoons of instant coffee, 3 tablespoons of sugar, and 3 tablespoons of boiling water.
Beat everything well, with a hand mixer or a whisk until everything is well beaten and the consistency is similar to whipped cream.
Fill a mug until about 2/3 with milk. You can use cold or warm milk according to your preferences, or you can also use a vegetal beverage of your choice.
On top, put a few spoons of the whipped coffee.
Your Dalgona coffee is ready! Use a spoon to mix the coffee with the milk as you drink it.