Duplicate the tea layer and move it 5-8 pixel upward. Now go to filter>gussian blur. Set the radius around 5-8 pixels.
With the help of brush tool draw a white color line in the second layer.
Create another layer and select the Elliptical Marquee tool to draw a circle. Press shift while drawing circle in order to draw a perfect circle.
Select #EAFCFC as the foreground and #ADD4D9 as the background color. Select Gradient Fill. Select Linear Fill to fill the selection from left to right. Delete the upper portion of the circle. You should have image like the one below.
Control click this layer. Press shift+ctrl+n to create a new layer and fill the new layer with # 717F77.
Click on eraser tool and select 200 pixel feathered brush.
Erase the most of the left portion and slightly the right portion with the brush.
Now, we will design handle of the cup. For that Select Polygonal Lasso tool or brush tool to draw a shape like shown in the screenshot below. Dont forget to create a new layer. Erase the lower and upper portion of the shape. Fill it with # 8FB0B6 color.
Control click on this layer at the layer palette. Create a new layer and fill the selection with white
User the eraser tool to erase part of the layer until you get the effect as shown in the screenshot below. Also add a little drop shadow in it.
Place this handle as I placed it on the cup.
Now add some vapors above the tea layer. For this select light gray color as foreground and draw some vapor like shapes (you can also apply a gaussion blur). Our tea is ready to serve