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- Duplicate previous cut off layer and use following bevel and emboss effect:
- Find cut off part from the original liquid layer and make it visible. Apply gradient effect to it.
- Duplicate created layer with the new empty layer and make it little bit lighter.
- Go to Image > Adjustments > Brightness/Contrast, set Brightness +40.
- Apply Dissolve blending mode to light foam layer.
- Then merge dissolved layer with a new empty layer and apply 70% Opacity and Blending Mode effect.
- Duplicate dissolved layer and apply Gaussian Blur filter to the bottom one.