I worked part-time in a coffee shop for seven years and my foam-making skills were adequate: I could make enough for a customer who really wanted it. Sculpting it like this? Not a chance. However, giving how quickly foam dissolves (it’s similar to soap bubbles), I’m going to lean toward this being created with PhotoShop or another substance which will hold together longer. For example, milkshakes in commercials are made of mashed potatoes or shortening since ice cream can’t hold up to the hot, bright lights for the camera. If I’m wrong, then the artist must’ve had access to foam from multiple sources to whip this up. Either way, this is pretty cool and cute.