Place the milk, cream and sugar in a small pan and heat over low heat. Just before the cream reaches its boiling point, place the sheet gelatine in a container with cold water and leave it to soak for around two minutes.
As soon as the cream starts to boil, wring out the gelatine and add it to the pan. Mix slowly, and then turn off the heat. Add the cold whiskey, mixing it in thoroughly, and pour around 100g (3.5oz) of the mixture into each glass. Chill in the fridge for about 24 hours.
After making the coffee, pour a cupful over the cream. The Upside-Down Irish Coffee is now ready to serve.
Why not add a cocktail straw to make the Irish Coffee even more enticing?