nice idea -- the edges of the water (tea) are too smooth the waves and ripples should disrupt the edge -- the colour of the tea seem a bit off (Maybe because it don't take cream) IMHO it would be a better effect if the colour was more tea like

great

Nice agree with alan about the color, it could use some contrast. Cool so far good luck author.

Thanks for your comments and tips guys. Much appreciated. Hope this looks better.

edges are good improvement colour of the tea is still a bit odd. I found playing with this image that using comibination of Curves & Hue and saturation layer set to a hard light mode I was able to get a more tea like appearnce to the water

Or change it into a hot chocolate cup!

Well, thanks again Alan. I really appreciate you taking the time and effort to help me out on this one. I played around with the light modes and this is about as close as I can get it. I think it looks more like the correct colour now.
P.s lol at erikuri. That would have probably been easier

Unique idea! GL!