Start by separating your eggs. Then mix the egg yolks and sugar together until light and fluffy. Gradually mix in your spirit of choice. Once all of the spirit has been added stir in the lactose free milk.
In a separate bowl whisk the egg whites until they form soft peaks. I do this by hand. It's not easy but you really deserve the egg nog after whisking egg whites by hand. Gently fold the egg whites into the liquid mixture. Serve in a glass and top with your choice of ground nutmeg or cinnamon. Enjoy!