Place sugar and matcha in the bottom of a tall glass. Add water and mix well to dissolve the matcha and sugar.
Add crushed ice cubes to the glass.
Take a spoon and turn it around so the back side is facing the top. Position the spoon slightly above the ice. Carefully pour milk over top the back of the spoon. The milk will gently drizzle over top of the ice.
Next, using the same technique, carefully pour the hot espresso over the back of the spoon on top of the milk and ice. The espresso will float to the top.
Stick a straw in, give it a stir and enjoy.
Video
Notes
For 3 distinct layers, add a little sugar to the milk (less than the amount in the matcha) before pouring it in.