Dissolve: Place the sugar, as well as the matcha, in a tall glass, add water, and stir thoroughly using the whisk to dissolve the sugar and matcha.
Add ice cubes: Place the crushed ice cubes inside the glass.
Drizzle milk: Take a spoon, turn it around, place it above the ice, and pour milk on the top of the back of the spoon. The milk will drizzle gently over the top of the ice.
Drizzle espresso: Use the same technique of turning around the spoon and placing it above the ice, and then pour the hot espresso on the top of the back of the spoon. The espresso will drizzle over the milk and ice, and the espresso will float on top.