In a small saucepan, combine equal parts sugar and water over medium heat until sugar dissolves (3-5 minutes). Add lavender flowers, cool for 15 minutes, strain, and set aside.

In a mixing bowl, combine matcha powder with warm water and whisk until smooth, about 30 seconds.

Pour lavender syrup into the matcha mixture, stir gently, and adjust sweetness as desired.

Fill a tall glass halfway with ice, add milk, leaving space for matcha.

Carefully layer the matcha over the milk for a beautiful presentation.

Top with whipped heavy cream or cold foam and sprinkle lavender flowers for garnish.

Optionally, add food coloring to matcha before layering for extra flair.