Pour the sugar and water into a small pot over medium heat and bring to a boil. Stir until sugar is dissolved. Turn off the heat and let it sit and cool down. Can even let it cool in the fridge
Next separate two egg whites into a large mixing bowl. Mix on high speed until egg whites start to get fluffy then pour in the simple syrup (sugar and water mixture) and mix until it forms soft peaks
Add in the matcha and mix until incorporated evenly
In a glass add your ice cubes, milk, and top it with the whipped matcha
Stir, sip, and enjoy!