Make simple syrup: Bring the sugar and the water to a boil over medium to medium-low heat. Stir until all of the sugar is fully dissolved. Lower the heat to low and let sit there for a minute or two, and then turn off the heat.
Using an electric hand mixer (you can whisk by hand but will have to do so pretty vigorously if you do this by hand with a whisk), beat the egg whites until they get frothy. With the electric hand mixer still going, slowly pour in the simple syrup and keep whipping until the eggs start to turn white and form soft peaks.
Add in the matcha powder and continue to whip on high until all of the matcha is combined (I also used a rubber spatula to scrape the sides of the bowl to incorporate everything) and everything is smooth and creamy. Be careful not to over whip or everything will get runny.
Place some ice cubes into your desired glass. Pour in your milk of choice (I love oat milk with this) and top with the whipped matcha. Feel free to sprinkle on some matcha powder if desired, stir together and enjoy! I think this was enough whipped matcha for two drinks.