This tutorial was completed using Photoshop CS5 and it is assumed you have the basic understanding of Photoshop principles and techniques.

Here is what we will be making:

Step 1) Beginning the tutorial

We will need to find an appropriate image of a coffee cup for this tutorial. You can search Google images to find one for the purpose of this tutorial. We will be begin by using the Elliptical Marquee tool to create a selection like in the picture below

Step 2) Modifying the selection and adding the gradient

After that use Select > Modify > Feather to feather the selection borders about 3 pixels to bring our future gradient a more realistic view. Now we will select some appropriate colors, #000000 to #573700, and drag a linear gradient within our selection.

Step 3) Removing the Selection and Changing the layer mode

To remove your current selection you can do this by pressing Ctrl + D and change the layer mode to Screen for this layer.

Step 4) Adding the cream

Now it is time to add some coffee cream. To do this create a new layer and add a few white sports with the Brush Tool and use a soft round brush.

Step 5) Adding the twirl

After you have added your cream you need to distort it to make it look more realistic. To do this go to Filter > Distort > Twirl and use settings similar to the ones below.

It should turn out something like this

Now we will apply another filter, this time go to Filter > Distort > Zigzag and set up the parameters for it following the picture below.

Your picture should now look like this:

Now we will be adding another filter to give it an even better effect. Go to Filter >Distort > Wave and use the settings in the image below

It should now look like this:

Now we will be applying our last filter. To do this go to Filter > Distort > Twirl one more time. Don’t forget to change the settings like in the image below.

It should now look like this:

Step 6) Correcting the Cream

It is now time to correct the cream running out of the cup. To do this use Ctrl + T to reduce the coffee cream size.

Then select the Eraser tool and a soft round brush about 30 pixels and clear all the strokes out from the liquid area.

Step 7) Changing the cream color

The last thing we have to do is give the cream a little color instead of leaving it white. To do this change your layer mode toOverlay for the current cream layer.

Congratulations you have completed this tutorial. As always the source files will be available for you to download and help you along the way.