COMBINE water and sugar in large saucepan. Bring to boil on medium-high heat. Reduce heat to medium-low; simmer 5 minutes. Cool to room temperature. Stir in coffee. Pour into full-size hotel pan (or half hotel pan for trial recipe).
FREEZE at least 3 hours or overnight until firm.
REMOVE from freezer to soften slightly before serving. Spoon evenly into 24 tall beverage glasses (or 6 glasses for trial recipe). Add scoop of ice cream to each.