I will tell you right now
1. Find some nice paper textures or create that on your own
2. take a photo of maximum filled teacup/cup of coffee
3. search for a photo to place in the cup (I shaped it in Illustrator)
4. put things together
5. search for a nice machine
6. blend everything so it fits your needs
7. additions like grunge touch and typo
8. add a border
And that's it!
Feel free to ask questions to the points