Combine ½ cup sugar and ½ cup water in a small saucepan over medium heat. Stir until the sugar fully dissolves, about 3 minutes. Do not boil — just a gentle simmer until no granules remain.
Remove from heat and let the syrup cool for 5–10 minutes. Once cooled, stir in vanilla extract, almond extract, and butter extract. Taste and adjust. Pour into a sealed glass jar and refrigerate for up to 2 weeks.
Pull two espresso shots and let them cool at room temperature for at least 5 minutes. Do not pour hot espresso directly over ice.
Fill a tall glass generously with ice. Add 2 tablespoons of sugar cookie syrup over the ice.
Pour in ¾ cup of your milk of choice.
Slowly pour the cooled espresso over the back of a spoon held just above the milk surface to create a layered effect.
Give it one good stir, top with sprinkles, and serve immediately.