In a medium bowl, combine sugar, instant coffee and water. Using a hand mixer or a whisk, vigorously whisk until mixture turns silky smooth and shiny. Continue whisking until it thickens and holds a lofty, foamy shape. If whisking by hand, this will take 8 to 12 minutes. Fill a glass most of the way full with ice and add coffee liqueur. Dollop and swirl the whipped coffee mixture on top and enjoy.

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