Original image
step 1 of 9
chopped the half cup from the source image
step 2 of 9
duplicated and flipped it, then erased the part i didn`t need
step 3 of 9
free transform and distort the cup and then created a gray filled layer following the cup shape
step 4 of 9
cut out the tea
step 5 of 9
and placed it
step 6 of 9
added the spoon and sugar and then made the reflections
step 7 of 9
added the window image as a background. erased the pan from it using the clone stamp
step 8 of 9
contrast adjustment on the window image and created steam using the brush tool and blur effect
step 9 of 9
and the last thing..i made the reflection on the window
Final result
