1) First make 4 stage window in blender then press spacebar-Add-Mesh-Cylender 16 vertices say ok
4) Press A for deselect and select only two faces whichever u extrude for the handel of cup
5) selected faces delete by pressing
6) Select the edges whichever u deleted the faces and extrude by pressing E
9) Select the top one vertice and delete as shown in image.
10) Select the front view and select top edges go top view and extrude them and scale it inside S for scaling.
11) Extrude this edges iner side at down direction and at end point scale it in one point.
12) after that select all vertices by pressing A and add modifier subsurf as shown in below image
render lavel 3 and press set smooth button in wndow and check all the parameter.
14) And press F12 for render the final result .
this is the compelete modelling of tea cup.
CSE dept IIT,Bombay