Step 1Pour the boiling water over the tea and sugar. Steep for 3 minutes. Strain.
Step 2Stir in the milk. Cool to room termperature.
Step 3Pour the tea mixture into an ice cream maker and freeze according to manufacturer's instructions. (Alternately, pour the tea into a wide shallow dish, place in a freezer and allow it to freeze around the edges, 1 to 2 hours. Remove the dish from the freezer and scrape the ice with a fork from the outside edges to the center. Repeat this process every half an hour at least 3 times until the entire mixture has turned into small, sequin-like ice flakes.)
Step 4Spoon into tea cups to serve.