Heat milk in a saucepan and froth up with a milk frother. Distribute the milk in tall, preferably preheated glasses with a capacity of approx. 300 ml. Pour 1 cup of espresso slowly through the milk foam into each of the glasses.
In order to achieve a clear separation of milk and coffee, the coffee must be hotter than the milk. Dust with cocoa.
There are templates available in stores for special patterns in the milk foam.