First Step: Gather Ingredients and Equipment
Collect instant coffee powder, granulated sugar, boiling water, and your preferred milk. Prepare a clean mixing bowl, electric hand or stand mixer, or a balloon whisk if whisking by hand.

Second Step: Combine Coffee, Sugar, and Water
In the mixing bowl, add 2 tablespoons each of instant coffee powder, granulated sugar, and boiling water. Optionally, add a pinch of cinnamon for an aromatic touch. This mixture forms the base for the whipped coffee foam.

Third Step: Whip the Mixture
Using an electric mixer on medium-high speed, whip the coffee mixture until it thickens, forms stiff peaks, and has a silky, creamy texture. This process typically takes 2 to 5 minutes. If whisking by hand, adopt a zig-zag wrist motion and continue for 8 to 15 minutes until the desired fluffiness is achieved. Scrape down the bowl sides occasionally for uniform texture.

Fourth Step: Prepare Milk Base
Fill a glass or mug about three-quarters full with 1 cup of your chosen milk, chilled for iced dalgona coffee or warmed for a comforting hot version. Add ice cubes if making a cold drink.

Fifth Step: Assemble the Drink
Spoon the whipped coffee foam gently on top of the milk, creating distinct layers. The creamy coffee topping should rest beautifully, offering a lovely visual contrast.

Final Step: Serve and Enjoy
Mix the fluffy coffee layer into the milk to blend flavors before drinking, adjusting sweetness by adding sugar if desired. Garnish with a light dusting of cocoa powder or cinnamon for extra flavor and presentation. This dalgona coffee can be customized easily for vegan and gluten-free preferences by selecting appropriate milk and sweetener options.