In a small bowl, add a small amount of refined sugar to the heavy cream and whip until it is thickened, but not forming peaks. Keep the whipped cream chilled. In an Irish coffee glass (or another smallish glass) combine 3 oz. of good Irish whiskey with 2 Tbsp. brown sugar and allow sugar to dissolve*†. Add 3 oz. of freshly brewed strong coffee or espresso. Layer the whipped cream carefully over the coffee/whiskey to the top of the glass, using a spoon to disperse it over the top without mixing.
Notes:
*You may heat the mixture to facilitate this. If you have an espresso machine, you can use that to make the coffee/espresso and use the steamer to heat the whiskey and sugar.
†Optionally, once the sugar has dissolved, you may put a match or lighter to the glass and flame the whiskey for a few seconds. This mellows the whiskey and gives the finished drink a deeper flavour.