Sift green tea powder into a cup so there are no lumps in the powder. <img src=http://www.girlplusfood.com/wp-content/uploads/2014/02/IMG_51441.jpg>
Add hot water and whisk until powder is completely dissolved. <img src=http://www.girlplusfood.com/wp-content/uploads/2014/02/IMG_51451.jpg>
In a small saucepan, heat milk and sugar over medium heat until small bubbles begin to appear around the edges. Do not bring the milk to full boil. Turn off the heat. <img src=http://www.girlplusfood.com/wp-content/uploads/2014/02/IMG_51461.jpg>
Add hot milk in the cup containing dissolved green tea, and dust with green tea powder. <img src=http://www.girlplusfood.com/wp-content/uploads/2014/02/IMG_51481.jpg>