Hot milk

A silver-haired anime character with cat ears sips from a white mug, first shown in a close-up with a soft, warm background, then in a chibi style with a pink heart-patterned backdrop, followed by a scene where a man in a suit, seen from behind, holds a mug and says "Ah, this is heaven..." while the character looks on, and finally, the character is shown with a dreamy expression and sparkles, stating "You know I have trouble with hot foods."