Measure whiskey into 8-ounce microproof glass or mug.
Add sugar and coffee.
Add water until container is three-fourths full, mix well.
Cook on HI (max. power) 1 1/2 to 2 minutes until hot, but not boiling.
Stir to dissolve sugar.
Top with dollop of whipped cream.
Do not stir.
Coffee should be sipped through the layer of cream.