Sift the matcha powder into a small bowl or traditional matcha bowl (chawan) to prevent clumps.

Add the 2 tablespoons of hot water to the sifted matcha. Whisk vigorously in a 'W' or 'M' motion using a bamboo whisk (chasen) or a small electric frother until the mixture is smooth and slightly frothy, with no clumps remaining.

In a small saucepan, combine the coconut milk, maple syrup (or honey), vanilla extract, and sea salt.

Heat the coconut milk mixture over medium-low heat, stirring occasionally, until it is hot and steaming but not boiling (about 3 minutes). Alternatively, heat in the microwave for 60-90 seconds.

Pour the warm, sweetened coconut milk into a mug, leaving some space at the top.

Gently pour the prepared matcha mixture over the top of the heated milk. Use a spoon to hold back the foam briefly, then gently spoon the foam over the top for a layered effect, or whisk them together gently for a uniform color.

Serve immediately. Optionally garnish with a sprinkle of matcha powder.