Brew the espresso and immediately stir in the sugar until completely dissolved. Transfer to the refrigerator and chill until thoroughly cold.

Place the heavy cream and mixing bowl in the refrigerator for at least 20–30 minutes before whipping. Starting with everything well chilled is the key to a light, airy texture.

Pour the cold heavy cream into the chilled bowl and whip until soft to medium peaks begin to form.

With the mixer running on low speed, slowly stream in the chilled espresso mixture until fully incorporated.

Switch to a whisk and gently finish by hand until the mixture is smooth, light, and fluffy. Be careful not to overwhip.

Divide into serving glasses. Dust lightly with unsweetened cocoa powder, if desired, and garnish each serving with 1–2 espresso beans.

Serve immediately, or cover each glass with plastic wrap and refrigerate until ready to serve.