Matcha powder is made from green tea leaves. In general, there are three main categories of matcha: ceremonial grade matcha, culinary grade matcha, and ingredient grade. Ceremonial grades are from Ichibancha or (first harvest) leaves, have a smoother flavor suitable for traditional preparation as tea (just mixed with hot water and whisked), and are more expensive. Ceremonial grade matcha is not recommended for baking as it lacks flavor and can be covered up by other flavors in the dish.