01 - Whisk matcha powder with hot water in a small bowl until smooth and frothy, using a bamboo whisk or small regular whisk.
02 - Heat milk in a small saucepan over medium heat until steaming but not boiling.
03 - Whisk in honey and vanilla extract until fully dissolved into the hot milk.
04 - Pour matcha mixture evenly into two mugs. Froth the hot milk using a milk frother or whisk, then pour over the matcha in each mug.
05 - Stir gently to combine layers. Garnish with a dusting of matcha powder or edible gold flakes if desired. Serve immediately.