There are three types of materials in the archive:
1) Blend (Layered) material, in which a raster black and white texture acts as a mask that mixes foam and black coffee. There are two such materials in the scenes: with an abstract foam pattern and with a heart-shaped foam for example (in dark cups on renders). You can draw your own mask based on the template (attached in psd format). In this way, you can draw a simple logo or a word on the surface of the coffee. Please note that the same mask is applied in the Displace modifier on the coffee object. Make sure that the material and mask modifier match;
2) The same material as in the first paragraph, only the VRayDirt and CoronaAO cards are used as a mask. The material is fully procedural, on renders in a light cup;
3) Foam material (eg cappuccino). Normal VRay (Corona) material. Also completely procedural. On the renderers in the paper cup.

The first two types of materials use the same material of foam and black coffee for mixing (instances), only masks differ.

The coffee objects in the scenes are raised edges to simulate surface tension. This can be important especially for Ambient Occlusion maps.

In the materials of the internal surfaces of the cups and cups, VrayDirt (CoronaAO) cards are used to simulate the trace of coffee and to smoothly transfer the surface of coffee to the surface of the cup.

Render versions: VRay 3.6 (Microfacet is selected in the BRDF section), Corona 1.6

polys 29 992, verts 13 700

The scenes have everything that is shown on the first preview, the modifier stacks are not collapsed.
The first preview is VRay, the second is Corona.