01 - Brew the coffee and distribute evenly between two heatproof glasses or mugs.
02 - Add 1 tablespoon brown sugar to each glass; stir vigorously until completely dissolved.
03 - In a chilled bowl, whip the heavy cream with powdered sugar and vanilla extract using a hand mixer or whisk until soft peaks form.
04 - Gently spoon the whipped cream over the back of a spoon onto the hot coffee surface, creating a distinct floating layer without stirring.
05 - Dust with cocoa powder or nutmeg if desired. Serve immediately while hot.