Add 2 tsp matcha powder to a small bowl, pour in 2 tbsp hot water at 175°F (80°C), and whisk vigorously for 30 seconds until smooth and lump-free.

Stir 1 tbsp simple syrup into the warm matcha concentrate until fully combined, about 10 seconds.

For hot: warm 1 cup whole milk to 150°F (65°C) over medium heat and froth for 20 to 30 seconds. For iced: froth cold milk briefly or skip the froth.

For iced: fill a tall glass with 1 cup ice, pour in the matcha concentrate, then pour the milk over the top and dust with a pinch of matcha powder. For hot: pour the concentrate into a mug, top with frothed milk and foam, and dust with a pinch of matcha powder.