Add sugar and water into a medium saucepan. Bring to boil, and stir until the sugar is completely dissolved.

Cover with a lid and then simmer for 3-4 minutes until the syrup has thickened.

In a large bowl, use a hand mixer to whip the egg whites until slightly frothy. Pour in the hot simple syrup and keep beating until it forms soft peaks.

Sieve the green tea matcha powder into the bowl. Continue to beat until everything is combined.

Add ice cubes into the glass, pour in the milk. Then top with the whipped Matcha. Stir and enjoy!