When measuring ingredients, wet or dry, the ingredient should be level with the exact measurement on the cup, spoon or jug. Always tap your measuring cup on the work bench to get rid of air pockets (ie. when measuring flour), before levelling top with a palette knife or similar. Always use a jug when measuring liquids. Spoon measurements should always be level too, except when rounded or heaped spoonfulls are called for. In these cases, 1 rounded teaspoon = 2 level teaspoons & 1 heaped teaspoon = 3 level teaspoons. The same rule applies for tablespoons.