Step 9

Create new layer. Click Edit > Fill. Choose Use: Color and pick #765E36.

Step 10

Now select eraser tool and choose hard edge brush, harness: 95%. Use [ and ] to increase and decrease brush size. Paint on the brown color to draw holes for the bubble.

Step 11

To give a 3D look, we just need to paint white inside the holes for the highlights.

Step 12

Another highlight is needed near those bubbles. Create selection inside the coffee using lasso tool. Paint it with white using soft brush.

Step 13

We're done with the water. Using rounded rectangle tool draw the cup's handle. Make sure you put the layer under the cup. Add Inner Shadow, Outer Glow, and Bevel and Emboss to give it a three-dimensional look.

Step 14

Duplicate the cup's handle. Put it under the original handle. Use same layer style but for this one raise Inner shadow to make it darker. This will add a bit perspective to the cup.

Step 15

Now, select cup handle's tip and fill it with white. This small adjustment adds more curvature to it and make it more realistic.

Step 16

It's time to add shadow. Hold shift and Ctrl+click all coffee thumbnail layer to select it. Nudge the selection by pressing up and right arrow a few times. Fill it with black, add Gaussian Blur, then lower the opacity to 50%.

Step 17

We're done creating the coffee. Let's tidy up the layers. Select all the layers and hit ctrl+G. This will automatically put every layers in a group. Name this group coffee and click eye icon to hide it. Next, we'll focus on creating the paper napkin.

Step 18 - Creating Paper Napkin

(a) Using rectangular marquee tool, create a selection for the paper. (b) Press Q to enter quick mask mode. (c) Click Filter > Pixelate > Crystallize. (d) This filter will create torn edges effect to the selection. (e) Again, hit Q to return to normal mode.

Step 19

Click Filter > Texture > Texturizer. Use Texture: Canvas with Relief: 1 then click OK.

Step 20

The paper is too clean, not so realistic. We need to make it darker and a bit dirtier. To do this, paint it using burn tool. Make sure you use low exposure and paint repeatedly to have gradual and subtle effects.