Put a tea spoon into the glass (best to use a glass with a stem) and pour some boiling water into the glass to warn it up. (the reason you put in the spoon is so that the spoon takes the heat from the water and so the glass will not crack, but be careful!).
2
Pour the shot of whiskey into the glass.
3
Pour in the coffee up to within 15mm (1.5cm) from the top.
4
Put in the two spoons of sugar and stir until all the sugar has dissolved.You will see if the sugar has dissolved by looking at the base of the glass. (the sugar ensures that the cream will float).
5
Place the spoon onto the rim of coffee, face up (ensure that the curved part of the spoon is touching the coffee, touching...not submerged) With the cream in a small jug pour it onto the spoon. The cream will flow over the edge of the spoon and rest on top of the coffee.
6
What you should be left with is a glass of black coffee (not cloudy and with no trace of cream) with a white collar about 10mm (1cm) deep.
7
It should then be served on a sideplate with NO SPOON.