Start making the sketch of tea cup.
figure 1. Make an ellipse from the basic shapes.
figure 2. Copy the ellipse and move down.
figure 3. Use the pen tool to join the two ellipses.
figure 4. Draw the handle with pen tool.
(Making the sketch tip: After creating the paths, make pencil in selection and reduce the radius to 1 or 2 and right click >stroke path)
Now we are going to color the sketch.
Feel free to use your own color combination to the cup.
We are going to make the top of the cup.
Make selection of the layer 'cup top' and transform it to W-96% and H-90%. In a new layer fill color and name the layer cup inside.
Make a copy of the layer 'cup inside' and fill it with 'AD4D01'. Name the layer 'tea' and move down as shown in the figure.
Still the 'tea' layer in selection, 'Ctrl+click' on the 'cup inside' layer.
Press 'Ctrl+Shift+I' to inverse the selection and delete the tea out side of the cup.
Let's have a look at the layer pallet. We should have our layers arranged like this.
Now we are going to use brushes over the cup. Make new layer between cup side and cup top layers. Colorize as shown in the figure.
(If you use your own colors try to brush brighter at the center.)
Our light is coming from the left top.
Now we are going to shade the inside of the cup.
Select the 'cup inside' layer and pick the burn tool with soft edged brush and exposure around 20. Use burn tool over the left inside of the 'cup inside' layer, and use dodge tool with same opacity and brush pressure at the right inside of the same layer.
Now we need to create a reflection in the inside of cup.
Create a new layer under 'tea' follow the step 4 (Same steps used for making the layer 'tea') and move down as in the figure . Fill it with 'B67431', name the layer 'tea reflection'.
Apply Gaussian blur with radius 15. ( you can reduce the opacity of the 'tea reflection' layer so that it will look more convincing)
Still the 'tea reflection' layer in selection. 'Ctrl+ click' on the 'cup inside' layer and inverse the selection. (ctrl+shift+I) Delete the rest of the reflection that is out side of the cup.
Copy the layer 'tea' (ctrl+j). Fill it with white color and apply Gaussian blur with a radius 6.
Put the white filled layer under the 'tea' layer. Select the layer 'tea' and apply a Gaussian blur with radius 6.
Now move down the 'tea' layer a little that we can see a narrow edge of the white that is under the 'tea' layer.
Now merge the 'tea' layer with white filled layer and again ctrl+ click on the 'cup inside' layer. Select inverse and delete. Name layer 'tea'.
Take the burn tool with Exposure 20 and use it at the left side of the layer 'tea', as shown in the figure
Make sure the foreground color is white.
In a new layer over the layer 'tea' use a soft edged brush with a very small radius ( opacity around 80-90). Start making some dots as in the figure. This will make our tea glowing.
Select the 'cup top' layer and dodge with a soft edged brush and exposure 80. (check the figure)
Also paint the cup inside layer as shown in the figure.
Fill color to the handle. And more shading on the 'cup side' layer. Link 'tea', 'tea reflection' and 'cup inside' layers and transform again (W-96%, take a look at the change in step 17 and 18).
Use burn/ dodge tools to modify the handle as shown in the figure.
Painted again at the cup side layer with a gray color.
Take a soft edged brush, select the foreground color white, draw some reflection over the 'cup side' Layer, as shown in the figure.
Use a low opacity soft brush again.
Change foreground color into gray (k-30).
Make a new layer under the teacup ( This should be the bottom layer) paint shadows, until you get convinced.