Here Is the Final Image which is we are going to Design.
Here is new one tutorial how to create coffee cup cream using just a few Photoshop filters.In the beginning of tutorial we should find some appropriate picture with cup of coffee. You can find it on the Google Images of feel free to use mine picture. Open up the picture and start our tutorial. I would like to add some gradient to our dark liquid surface. Use the Elliptical Marquee Tool to create selection as shown on the picture below.

After that use Select > Modify > Feather to feather selection borders about 3 pixels to bring our future gradient more realistic view. Ok, now select some appropriate colors, for example colors of #000000, #573700 and drag a linear gradient.

Remove selection with Ctrl+D and change layer mode to Screen for this layer.

Ok, time to create coffee cream. Create new layer and add a few white spots with Brush Tool and a soft round brush.

After that apply Filter > Distort > Twirl with similar settings to these:

The result should be next:

Looks not bad for now, isn’t it? Ok, goon on. After that apply another one Filter > Distort > ZigZag and set up next parameters for it:

Your picture should look as mine:

Wonderful design studio. I’ve got a lot of useful information.