"You're thinking about this," as they say, "the wrong way."
This isn't created by applying a texture to the photograph of the people, but by overlaying the photograph on an already-existing texture (the cappuccino).
The entry-level method is to place the photo on a layer above the coffee, change its Blend Mode to Luminosity and lower the opacity a bit, then mask out the parts that don't belong.
This can be finessed in different ways to better "sell" the effect.
Better color can be achieved with a Black-and-White conversion of the photograph, toned to a coffee hue and applied in Overlay, Color Burn, Darken or Multiply mode.
Surface Blur applied to the photograph would help give it a more "drawn on the surface" look.
A displacement mask created from the coffee image, applied to the photograph using
Filter > Distort > Displace... could be used to modify the photo so it distorts to conform to the texture of the coffee.