Prepare the Vanilla Syrup: In a small saucepan, combine sugar, water, and the scraped vanilla bean (or extract). Heat over medium heat, stirring until the sugar is completely dissolved. Do not boil. Remove from heat and let steep for 10 minutes. Strain if using a vanilla bean pod, then set aside to cool completely.

Whisk the Matcha: Sift the matcha powder into a small bowl to remove clumps. Add the 2 tablespoons of hot water. Whisk vigorously using a bamboo whisk (or small electric frother) until the mixture is smooth, completely dissolved, and slightly foamy with no lumps.

Assemble the Base: In a tall glass, pour in the desired amount of cooled vanilla syrup (start with 3 tablespoons). Add the milk of your choice.

Add Ice: Fill the glass almost to the top with ice cubes.

Layer the Matcha: Slowly and carefully pour the whisked matcha mixture over the top of the ice and milk. This will create the traditional layered effect.

Serve: Serve immediately. Stir gently just before drinking to combine the layers.