The expresso cup will consists of several models: (from bottom to top) the cup base, the cup, liquid part, foam layer 1, foam layer 2.

Note though, the top (foam layer 2) has an error with the mesh.. there's a hollow gap inside it and from one side. Not really a problem, but since it's the same one I used in my renders I'm including it. The top part of the mesh is okay, and that's the visible part everyone gets to see.

Second foam layer down, the mesh is okay. It's got a raised rim.

I don't think I'm going to includes the foam mats. They aren't perfected yet. Instead I would like to do a tutorial of how I do it. It's really easy, though. The ceramic mat I will make available, though.