First, set up your Vietnamese phin filter on top of your coffee cup. Add 25 grams of coffee grounds to the filter. Mix in 1 teaspoon of cocoa powder and a small pinch of salt with the coffee grounds. Put the filter insert on top and get your hot water ready.

Start by slowly pouring 40ml of hot water over the coffee mixture. Wait for about 30 seconds - this lets the coffee bloom and helps bring out all the flavors. Then pour another 60ml of hot water and let it drip slowly through the filter. This will take about 4-5 minutes.

While your coffee is dripping, make the salted cream. In a small bowl, combine 30ml of cold heavy cream, 5ml of whole milk, 1/4 teaspoon of sugar, and two small pinches of salt. Use your milk frother or whisk to whip this mixture until it forms soft peaks - this means when you lift the whisk, the cream should make gentle peaks that slightly curl over at the top.

Now let's put it all together. Pour 30ml of sweetened condensed milk into your serving glass. Once your coffee has finished dripping, pour it over the condensed milk and stir them together well. Add a few ice cubes to the glass and give it another gentle stir to cool the coffee.

Finally, spoon your whipped salted cream gently on top of the iced coffee. The cream should float on top, creating a nice white layer. Finish by dusting a little cocoa powder over the cream using a small strainer or sieve.

Give it a moment to let the cream settle, then serve and enjoy! You can stir the cream into the coffee as you drink, or sip the coffee through the cream - both ways are delicious.

Remember: The key to perfect Vietnamese salted coffee is patience. Let the coffee drip slowly, and take your time whipping the cream to the right consistency. This makes all the difference in the final taste.