Add 1 1 2/ tbsp of honey to the bottom of a glass or mug then add 1 pinch of sea salt flakes.
Brew a double shot of espresso and pour it into the glass with the honey and sea salt. (or you can brew the espresso directly into the glass with the honey/sea salt)
Combine the espresso with the honey and sea salt with a spoon or milk frother.
Fill a large glass with ice then pour the coffee/honey mixture over the ice.
Add the desired amount of milk leaving room for the cold foam (keep in mind the cold foam will add more milk so don't overdo it here)
Make the Cold Foam
Add 1 tsp of honey to a small pitcher or jar.
Pour 1/4 cup of milk into the pitcher
Froth the milk until doubled in volume and thick, then pour over the iced coffee.
Stir to combine.
Notes
Regular milk, oat milk, nut pods, or a creamer tend to froth the best.