I'm trying to create a mug of hot cocoa in Blender, and right now I'm trying to perfect the fluid itself.

Here's a better picture of what I'm trying to create:

I'm trying to create this bubbly, foamy top layer to the cocoa, but I'm not sure where to start. YouTube tutorials show people commonly just use a texture as the top, but I'd like to recreate the effect completely in blender.
I might even add some whipped cream eventually, but I'm taking it slow. I know how to do the marshmallows, I'm just trying to figue out how to create the top layer.
