The right window
Aim for 70 to 80 degrees Celsius for most matcha, with 70 to 75 degrees as a sweet spot for usucha and around 70 degrees for koicha. Boiling water at 100 degrees pulls catechins out aggressively and can scorch the powder, producing a flat, bitter cup.
Reaching the temperature
If you do not have a temperature kettle, boil water and let it rest off the heat for two to three minutes, or pour it once between two cups to drop the temperature by roughly 10 degrees each transfer. Ippodo's brewing notes use this rest method as a default.
Why it matters for taste
Cooler water favors L-theanine and amino acids, which carry umami and sweetness, over catechins, which carry astringency. The same powder will taste rounder and greener at 75 degrees than at 95 degrees.