Pour 350g milk into a saucepan. Add 40g sugar and heat over low heat, stirring constantly, until the edges of the milk begin to bubble slightly. Remove from heat to avoid scorching.

In a small bowl, mix 10g matcha powderwith 20–30ml of the warm milk. Stir quickly to dissolve the matcha into a smooth paste.

Pour the matcha paste into the remaining milk, stirring well to create the matcha milk mixture.

Soak 15g gelatin sheets in cold water for 5–10 minutes until softened.

Squeeze out excess water and add the softened gelatin to the warm matcha milk mixture, stirring until fully dissolved.

Add 150g heavy cream to the matcha milk mixture, stirring until smooth.

Strain the mixture 2–3 times to remove impurities and bubbles for a silky texture.

Pour the mixture into containers and refrigerate for about 3 hours, or until set.

Combine 40g heavy creamand 4g sugar in a bowl. Whip the cream with a hand mixer, starting at low speed to dissolve the sugar, then increasing to high speed. Whip until thick and yogurt-like.

Once the panna cotta is set, wrap the container with a warm towel briefly to loosen it, then gently invert onto a plate.

Drizzle the whipped cream over the panna cotta and sift 5g matcha powder on top for decoration.