Another splash study. I tried creating it with simulation initially. It went very bad. So, the drops are from the old simulation and the splash was sculpted.
Rendered in cycles. There a faint .hdr in it, kitchen.hdr, widely used free image. You can easily find it googling for it.
This is the image I tried broadly referencing http://www.mummymug.com/wp-content/uploads/091009-coffee-splashing-from-white-coffee-cup2.jpg
Very specific work, but who knows? Might be useful for rendering studies.
Requires a version of cycles with ray length in it. (2.64+)