Add the milk, heavy cream, sugar and salt into a medium saucepan and heat over medium-low heat until the sugar dissolves and the milk starts to simmer and foam. Stir often with a whisk and make sure that the milk does not boil.
Meanwhile, prepare an ice bath and place a medium bowl in it.
Add the matcha powder to the heated milk and cream mixture and whisk until the powder is evenly dissolved.
Remove the saucepan from the heat and pour the mixture into the bowl placed in the ice bath.
When the mixture has cooled down, cover the bowl with plastic wrap and place in the refrigerator for at least 2-3 hours.