Lightly whip 1 cup of chilled heavy cream with 2 tablespoons of icing sugar.
Warm 1 cup of whole milk in a small saucepan. Add 85g of chopped bittersweet chocolate and stir until melted and smooth, then pour into small heatproof glasses.
Make 2 espressos and gently pour them over the back of a spoon onto the hot chocolate to make a separate layer. Top with the whipped cream.